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    <title>2013 (12) TMI 1181 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=241516</link>
    <description>The court upheld the restoration of the original penalty imposed on the petitioner under the KGST Act, citing discrepancies in the petitioner&#039;s accounts. The learned Single Judge partially allowed the writ petition, requiring reconsideration of the unaccounted sales of cenex. The court acknowledged the 3rd respondent&#039;s authority to initiate proceedings under Section 45A of the KGST Act and upheld most findings by the authorities and the Single Judge. The petitioner&#039;s request for further scrutiny was denied, and the writ appeal was dismissed, affirming the decision based on the evidence and legal analysis presented.</description>
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    <pubDate>Tue, 01 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1181 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=241516</link>
      <description>The court upheld the restoration of the original penalty imposed on the petitioner under the KGST Act, citing discrepancies in the petitioner&#039;s accounts. The learned Single Judge partially allowed the writ petition, requiring reconsideration of the unaccounted sales of cenex. The court acknowledged the 3rd respondent&#039;s authority to initiate proceedings under Section 45A of the KGST Act and upheld most findings by the authorities and the Single Judge. The petitioner&#039;s request for further scrutiny was denied, and the writ appeal was dismissed, affirming the decision based on the evidence and legal analysis presented.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 01 Oct 2013 00:00:00 +0530</pubDate>
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