https://www.taxtmi.com/caselaws?id=382269 A quasi-judicial penalty order under the Kerala Value Added Tax Act was held unsustainable because it was passed soon after the notice of enquiry without affording a reasonable opportunity to respond. The record showed that the petitioner sought time to file a reply and participate in the enquiry, but the request for adjournment was not effectively considered before the final determination. The short interval between notice, the request for time, and disposal indicated haste rather than fair play. The order was therefore vitiated by breach of natural justice and was liable to be set aside with remand for fresh consideration. en-us Tue, 18 Jun 2019 00:00:00 +0530 Sat, 29 Jun 2019 06:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382269 A quasi-judicial penalty order under the Kerala Value Added Tax Act was held unsustainable because it was passed soon after the notice of enquiry without affording a reasonable opportunity to respond. The record showed that the petitioner sought time to file a reply and participate in the enquiry, but the request for adjournment was not effectively considered before the final determination. The short interval between notice, the request for time, and disposal indicated haste rather than fair play. The order was therefore vitiated by breach of natural justice and was liable to be set aside with remand for fresh consideration. Case-Laws VAT and Sales Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382269