https://www.taxtmi.com/caselaws?id=331189 A penalty order under the Kerala Value Added Tax Act, 2003 was challenged on grounds of natural justice and writ interference, but notice had been issued to the consignee and the respondents relied on documentary support for the consignee's ownership claim. In that context, no prima facie violation of natural justice was found, and the availability of the statutory appeal under Section 55 weighed against writ intervention. The petitioner was therefore left to pursue the appellate remedy, while limited interim protection was granted against immediate invocation of the bank guarantee for a short period. en-us Tue, 19 Jul 2016 00:00:00 +0530 Fri, 12 Aug 2016 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331189 A penalty order under the Kerala Value Added Tax Act, 2003 was challenged on grounds of natural justice and writ interference, but notice had been issued to the consignee and the respondents relied on documentary support for the consignee's ownership claim. In that context, no prima facie violation of natural justice was found, and the availability of the statutory appeal under Section 55 weighed against writ intervention. The petitioner was therefore left to pursue the appellate remedy, while limited interim protection was granted against immediate invocation of the bank guarantee for a short period. Case-Laws VAT and Sales Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331189