https://www.taxtmi.com/caselaws?id=159021 The court dismissed the petition challenging penalty proceedings under section 45A of the Kerala General Sales Tax Act, 1963, at the admission stage. The petitioner contended lack of a reasonable opportunity to be heard, but the court found that sufficient opportunity was granted. The Intelligence Officer had considered objections, leading to the penalty imposition based on discrepancies in accounts. The revisional authority reduced the penalty amount, considering the case circumstances. The court upheld the authorities' decisions, concluding no intervention basis under Article 226 of the Constitution of India. en-us Tue, 26 Sep 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159021 The court dismissed the petition challenging penalty proceedings under section 45A of the Kerala General Sales Tax Act, 1963, at the admission stage. The petitioner contended lack of a reasonable opportunity to be heard, but the court found that sufficient opportunity was granted. The Intelligence Officer had considered objections, leading to the penalty imposition based on discrepancies in accounts. The revisional authority reduced the penalty amount, considering the case circumstances. The court upheld the authorities' decisions, concluding no intervention basis under Article 226 of the Constitution of India. Case-Laws VAT and Sales Tax Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159021