https://www.taxtmi.com/caselaws?id=362924 A writ petition challenging a penalty proposal notice under the Kerala Value Added Tax Act was premature because the notice only invited objections and the competent authority had not yet considered liability or passed a reasoned decision. The court stated that the statutory process must first run its course, including consideration of the petitioner's objections, before judicial interference is appropriate. The writ petition was therefore not maintainable at that stage, and the petitioner remained free to submit objections and seek a speaking order after hearing. en-us Fri, 25 May 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362924 A writ petition challenging a penalty proposal notice under the Kerala Value Added Tax Act was premature because the notice only invited objections and the competent authority had not yet considered liability or passed a reasoned decision. The court stated that the statutory process must first run its course, including consideration of the petitioner's objections, before judicial interference is appropriate. The writ petition was therefore not maintainable at that stage, and the petitioner remained free to submit objections and seek a speaking order after hearing. Case-Laws VAT and Sales Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362924