https://www.taxtmi.com/caselaws?id=163241 Penalty under section 45A of the Kerala General Sales Tax Act was held unsustainable where the notices relied on undisclosed reports from another State's sales tax authorities. Because the affected parties were not given the material or its contents, they had no meaningful opportunity to meet the case against them, amounting to a breach of natural justice. The penalty orders were quashed, and the matter was remitted with a direction to disclose the reports or relevant contents, afford a hearing, and reconsider the issue afresh. en-us Fri, 18 Jan 2008 00:00:00 +0530 Thu, 27 Mar 2014 13:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163241 Penalty under section 45A of the Kerala General Sales Tax Act was held unsustainable where the notices relied on undisclosed reports from another State's sales tax authorities. Because the affected parties were not given the material or its contents, they had no meaningful opportunity to meet the case against them, amounting to a breach of natural justice. The penalty orders were quashed, and the matter was remitted with a direction to disclose the reports or relevant contents, afford a hearing, and reconsider the issue afresh. Case-Laws VAT and Sales Tax Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163241