https://www.taxtmi.com/caselaws?id=381938 A penalty order under Section 67(1) of the Kerala Value Added Tax Act, 2003 was found unsustainable because the assessee was not given an effective opportunity of hearing. The challenge was based on the failure to properly communicate or consider the adjournment request before the order was passed, which compromised procedural fairness in the quasi-judicial process. As the record showed undue haste and resultant prejudice, the order was set aside and the matter was remitted for fresh consideration and disposal in accordance with law after affording a proper opportunity to be heard. en-us Fri, 12 Apr 2019 00:00:00 +0530 Sat, 22 Jun 2019 06:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381938 A penalty order under Section 67(1) of the Kerala Value Added Tax Act, 2003 was found unsustainable because the assessee was not given an effective opportunity of hearing. The challenge was based on the failure to properly communicate or consider the adjournment request before the order was passed, which compromised procedural fairness in the quasi-judicial process. As the record showed undue haste and resultant prejudice, the order was set aside and the matter was remitted for fresh consideration and disposal in accordance with law after affording a proper opportunity to be heard. Case-Laws VAT and Sales Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381938