https://www.taxtmi.com/caselaws?id=355032 Revisional penalty under the Karnataka Value Added Tax Act, 2003 was challenged on the ground that the assessee had not been given sufficient opportunity of hearing. The Court did not examine the merits of the penalty or the dispute concerning the declaration form; instead, it held that the revisional proceedings suffered from a denial of fair hearing. The revisional order was set aside and the matter was remanded to the revisional authority for fresh consideration after granting the assessee an opportunity to be heard. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 09 Feb 2018 07:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355032 Revisional penalty under the Karnataka Value Added Tax Act, 2003 was challenged on the ground that the assessee had not been given sufficient opportunity of hearing. The Court did not examine the merits of the penalty or the dispute concerning the declaration form; instead, it held that the revisional proceedings suffered from a denial of fair hearing. The revisional order was set aside and the matter was remanded to the revisional authority for fresh consideration after granting the assessee an opportunity to be heard. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355032