https://www.taxtmi.com/caselaws?id=280909 Assessment proceedings under the Kerala Value Added Tax Act are independent of penalty proceedings and need not be stayed merely because an appeal against the penalty order is pending. The Court noted that the assessing authority could proceed on the basis of the materials available and complete the assessment after the assessee produced relevant records. As no provision or precedent was shown requiring suspension of assessment during the pendency of penalty proceedings, the request to keep the assessment in abeyance was rejected and the assessment was allowed to proceed with an opportunity of hearing. en-us Tue, 04 Apr 2017 00:00:00 +0530 Sat, 25 May 2019 09:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280909 Assessment proceedings under the Kerala Value Added Tax Act are independent of penalty proceedings and need not be stayed merely because an appeal against the penalty order is pending. The Court noted that the assessing authority could proceed on the basis of the materials available and complete the assessment after the assessee produced relevant records. As no provision or precedent was shown requiring suspension of assessment during the pendency of penalty proceedings, the request to keep the assessment in abeyance was rejected and the assessment was allowed to proceed with an opportunity of hearing. Case-Laws VAT and Sales Tax Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280909