https://www.taxtmi.com/caselaws?id=259335 Penalty under Section 45A of the Kerala General Sales Tax Act for failure to file returns and remit tax was sustained where the assessee had not raised, before the assessing, appellate, or revisional authorities, the plea that the default was a technical breach or due to reasons beyond its control. The record showed no objections to the penalty proposal before the assessing authority, and the grounds later urged in appeal were outside the issues actually raised below. As the penalty had already been reduced from double the tax to the tax amount, and penal interest had been waived, no further interference was warranted. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 07 May 2015 07:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259335 Penalty under Section 45A of the Kerala General Sales Tax Act for failure to file returns and remit tax was sustained where the assessee had not raised, before the assessing, appellate, or revisional authorities, the plea that the default was a technical breach or due to reasons beyond its control. The record showed no objections to the penalty proposal before the assessing authority, and the grounds later urged in appeal were outside the issues actually raised below. As the penalty had already been reduced from double the tax to the tax amount, and penal interest had been waived, no further interference was warranted. Case-Laws VAT and Sales Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259335