https://www.taxtmi.com/caselaws?id=386443 Writ interference under Article 226 is generally unwarranted against penalty orders under the Kerala Value Added Tax Act where the order is reasoned, the taxpayer's objections to the penalty notice were considered, and there is no indication of denial of opportunity or failure to consider relevant factors. The availability of an effective statutory appeal under the KVAT Act weighs against exercise of writ jurisdiction. In such circumstances, the challenge to the penalty order need not be entertained in writ proceedings. en-us Tue, 24 Sep 2019 00:00:00 +0530 Sat, 28 Sep 2019 07:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386443 Writ interference under Article 226 is generally unwarranted against penalty orders under the Kerala Value Added Tax Act where the order is reasoned, the taxpayer's objections to the penalty notice were considered, and there is no indication of denial of opportunity or failure to consider relevant factors. The availability of an effective statutory appeal under the KVAT Act weighs against exercise of writ jurisdiction. In such circumstances, the challenge to the penalty order need not be entertained in writ proceedings. Case-Laws VAT and Sales Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386443