https://www.taxtmi.com/caselaws?id=161479 A writ challenge to penalty proceedings under the Kerala General Sales Tax Act was declined because an efficacious statutory revisional remedy was available. The Court indicated that an assessee's explanation, if furnished before final adjudication, should not be ignored on a purely technical approach, and it referred to the relevance of section 30B, section 45A, rules 57 and 58, and Circular No. 19 of 1988 in the context of check-post declarations and returns. The merits of the penalty action were not finally decided in the writ proceedings. Liberty was left to pursue revision, with limited interim protection against enforcement for one month. en-us Thu, 22 Nov 2001 00:00:00 +0530 Wed, 29 Jan 2014 16:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161479 A writ challenge to penalty proceedings under the Kerala General Sales Tax Act was declined because an efficacious statutory revisional remedy was available. The Court indicated that an assessee's explanation, if furnished before final adjudication, should not be ignored on a purely technical approach, and it referred to the relevance of section 30B, section 45A, rules 57 and 58, and Circular No. 19 of 1988 in the context of check-post declarations and returns. The merits of the penalty action were not finally decided in the writ proceedings. Liberty was left to pursue revision, with limited interim protection against enforcement for one month. Case-Laws VAT and Sales Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161479