https://www.taxtmi.com/caselaws?id=382447 Penalty orders under the Kerala Value Added Tax Act were not interfered with because the assessee was given inspection reports, notices seeking books and documents, time to object, and several personal hearing opportunities; repeated adjournments and a belated reply did not establish denial of reasonable opportunity or breach of natural justice. The Court also noted that an effective statutory appeal remained available, where all objections could be examined on merits. The challenge to the penalty orders therefore failed, and the writ appeal was not entertained on merits. en-us Mon, 24 Jun 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382447 Penalty orders under the Kerala Value Added Tax Act were not interfered with because the assessee was given inspection reports, notices seeking books and documents, time to object, and several personal hearing opportunities; repeated adjournments and a belated reply did not establish denial of reasonable opportunity or breach of natural justice. The Court also noted that an effective statutory appeal remained available, where all objections could be examined on merits. The challenge to the penalty orders therefore failed, and the writ appeal was not entertained on merits. Case-Laws VAT and Sales Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382447