https://www.taxtmi.com/caselaws?id=267350 Penalty proceedings under the Kerala Value Added Tax Act must rest on a fair, open-minded show-cause process and a reasoned jurisdictional finding on the actual nature of the transaction. The notices and penalty orders were unsustainable because they proceeded on a predetermined conclusion of default, denied a meaningful opportunity to rebut, and did not record a supported finding that the petitioners themselves effected taxable local sales in Kerala. The attempt to fix liability by relying on the situs of an online portal was legally flawed, and the impugned penalty action was set aside. en-us Tue, 20 Oct 2015 00:00:00 +0530 Fri, 10 Jun 2016 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267350 Penalty proceedings under the Kerala Value Added Tax Act must rest on a fair, open-minded show-cause process and a reasoned jurisdictional finding on the actual nature of the transaction. The notices and penalty orders were unsustainable because they proceeded on a predetermined conclusion of default, denied a meaningful opportunity to rebut, and did not record a supported finding that the petitioners themselves effected taxable local sales in Kerala. The attempt to fix liability by relying on the situs of an online portal was legally flawed, and the impugned penalty action was set aside. Case-Laws VAT and Sales Tax Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267350