https://www.taxtmi.com/caselaws?id=161149 The court upheld the unaccounted transactions but reduced the penalty imposed on the petitioner to Rs. 14,917, equal to the tax evaded, citing the lack of findings on contumacious conduct or tax evasion. The court emphasized the necessity of proving wilful conduct and tax evasion before imposing penalties under section 45A of the Kerala General Sales Tax Act, 1963. Additionally, the court directed the authorities to return seized documents to facilitate the assessment process, ensuring fairness and access to necessary documents for the petitioner. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 07 Jan 2014 18:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161149 The court upheld the unaccounted transactions but reduced the penalty imposed on the petitioner to Rs. 14,917, equal to the tax evaded, citing the lack of findings on contumacious conduct or tax evasion. The court emphasized the necessity of proving wilful conduct and tax evasion before imposing penalties under section 45A of the Kerala General Sales Tax Act, 1963. Additionally, the court directed the authorities to return seized documents to facilitate the assessment process, ensuring fairness and access to necessary documents for the petitioner. Case-Laws VAT and Sales Tax Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161149