https://www.taxtmi.com/caselaws?id=159549 The court held that the power to impose penalties under section 45A is independent of the steps under section 46(1)(c) of the Kerala General Sales Tax Act, 1963. It ruled that issuing a notice under section 46(1)(c) does not prevent the authority from taking action under section 45A. The court found that the penalty imposed on the petitioner was not adequately evaluated and ordered the authority to reassess the penalty amount ensuring proper justification. The court set aside the penalty order and emphasized the importance of fair assessment and procedural compliance in imposing penalties under tax laws. en-us Thu, 27 Jun 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159549 The court held that the power to impose penalties under section 45A is independent of the steps under section 46(1)(c) of the Kerala General Sales Tax Act, 1963. It ruled that issuing a notice under section 46(1)(c) does not prevent the authority from taking action under section 45A. The court found that the penalty imposed on the petitioner was not adequately evaluated and ordered the authority to reassess the penalty amount ensuring proper justification. The court set aside the penalty order and emphasized the importance of fair assessment and procedural compliance in imposing penalties under tax laws. Case-Laws VAT and Sales Tax Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159549