https://www.taxtmi.com/caselaws?id=167696 Writ interference was declined where penalty proceedings under the Kerala Value Added Tax Act were challenged on alleged lack of jurisdiction and breach of natural justice. The Court noted that the Intelligence Officer was an empowered authority, that the petitioners had received notice, filed objections and participated without timely objection, and that this conduct amounted to acquiescence. It also emphasised that Article 226 relief is discretionary and should not be used to finally decide disputed merits when statutory appellate remedies are available and have been pursued. The parties were therefore left to continue with the statutory appellate process. en-us Tue, 05 Feb 2013 00:00:00 +0530 Mon, 19 Oct 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167696 Writ interference was declined where penalty proceedings under the Kerala Value Added Tax Act were challenged on alleged lack of jurisdiction and breach of natural justice. The Court noted that the Intelligence Officer was an empowered authority, that the petitioners had received notice, filed objections and participated without timely objection, and that this conduct amounted to acquiescence. It also emphasised that Article 226 relief is discretionary and should not be used to finally decide disputed merits when statutory appellate remedies are available and have been pursued. The parties were therefore left to continue with the statutory appellate process. Case-Laws VAT and Sales Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167696