https://www.taxtmi.com/caselaws?id=366504 Penalty proceedings under the Kerala Value Added Tax Act were set aside where the assessee had sought copies of seized documents and time to object, and the surrounding circumstances showed that the managing partner was affected by a close family bereavement and illness. The Court accepted that the hearing notice may not have received due attention in the ordinary course of human conduct. It held that, where a reasonable opportunity to defend is not effectively available, fairness requires a fresh chance before adverse penalty orders are made. The matter was remitted for reconsideration after granting an opportunity of hearing. en-us Wed, 10 Jan 2018 00:00:00 +0530 Thu, 06 Sep 2018 07:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366504 Penalty proceedings under the Kerala Value Added Tax Act were set aside where the assessee had sought copies of seized documents and time to object, and the surrounding circumstances showed that the managing partner was affected by a close family bereavement and illness. The Court accepted that the hearing notice may not have received due attention in the ordinary course of human conduct. It held that, where a reasonable opportunity to defend is not effectively available, fairness requires a fresh chance before adverse penalty orders are made. The matter was remitted for reconsideration after granting an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366504