https://www.taxtmi.com/caselaws?id=185945 The High Court of Kerala set aside the 'Composite Order' that fixed tax liability, disallowed trade discount claim, added escaped turnover, and imposed a penalty under Section 67. The Court found the order incorrect and unsustainable, emphasizing the need for specific findings before imposing penalties. The first respondent was directed to reexamine the proceedings after proper notice to the petitioner, and coercive actions were temporarily halted. The Writ Petition was disposed of to ensure a fair and lawful process in tax assessment and penalty imposition. en-us Thu, 20 Aug 2009 00:00:00 +0530 Sat, 03 Sep 2016 10:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185945 The High Court of Kerala set aside the 'Composite Order' that fixed tax liability, disallowed trade discount claim, added escaped turnover, and imposed a penalty under Section 67. The Court found the order incorrect and unsustainable, emphasizing the need for specific findings before imposing penalties. The first respondent was directed to reexamine the proceedings after proper notice to the petitioner, and coercive actions were temporarily halted. The Writ Petition was disposed of to ensure a fair and lawful process in tax assessment and penalty imposition. Case-Laws VAT and Sales Tax Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185945