https://www.taxtmi.com/caselaws?id=263488 Penalty under section 25(3) read with section 67 of the Kerala Value Added Tax Act may be proposed or imposed in the course of assessment when the assessing authority is satisfied that the escape from assessment resulted from wilful non-disclosure of assessable turnover. The statutory scheme does not require assessment to be completed first as a rigid precondition for penalty proceedings; what matters is a sufficient nexus between the assessment process and the penalty action, including where both arise from the same factual material. Composite notices and composite orders issued on that basis are legally permissible, and the challenge to such simultaneous action failed. en-us Thu, 22 May 2014 00:00:00 +0530 Thu, 20 Aug 2015 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263488 Penalty under section 25(3) read with section 67 of the Kerala Value Added Tax Act may be proposed or imposed in the course of assessment when the assessing authority is satisfied that the escape from assessment resulted from wilful non-disclosure of assessable turnover. The statutory scheme does not require assessment to be completed first as a rigid precondition for penalty proceedings; what matters is a sufficient nexus between the assessment process and the penalty action, including where both arise from the same factual material. Composite notices and composite orders issued on that basis are legally permissible, and the challenge to such simultaneous action failed. Case-Laws VAT and Sales Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263488