https://www.taxtmi.com/caselaws?id=282867 Penalty proceedings under Section 67(1) of the Kerala Value Added Tax Act are quasi-criminal and require clear, positive proof of statutory contravention. The Court held that a penalty cannot rest on conjecture, mere suspicion, or unverified website information about a machine's output capacity, especially where the dealer disputes the factual basis and denies the allegation. Because the notice lacked a reliable evidentiary foundation, the penalty order was treated as without jurisdiction and was quashed in favour of the assessee. en-us Fri, 08 Jun 2018 00:00:00 +0530 Wed, 28 Aug 2019 17:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282867 Penalty proceedings under Section 67(1) of the Kerala Value Added Tax Act are quasi-criminal and require clear, positive proof of statutory contravention. The Court held that a penalty cannot rest on conjecture, mere suspicion, or unverified website information about a machine's output capacity, especially where the dealer disputes the factual basis and denies the allegation. Because the notice lacked a reliable evidentiary foundation, the penalty order was treated as without jurisdiction and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282867