https://www.taxtmi.com/caselaws?id=394331 Penalty orders under the Kerala Value Added Tax Act were challenged on the ground of breach of natural justice and non-consideration of objections. The record showed that personal hearing was offered, adjournments were sought for filing returns and remitting tax, and those requests did not refer to any objections against the proposal notices. As the departmental file did not show receipt of objections, the material basis for alleging non-consideration was not established. On that footing, no violation of natural justice was made out, and there was no reason to disturb the Single Judge's refusal to exercise writ jurisdiction under Article 226. en-us Wed, 18 Mar 2020 00:00:00 +0530 Thu, 09 Apr 2020 11:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394331 Penalty orders under the Kerala Value Added Tax Act were challenged on the ground of breach of natural justice and non-consideration of objections. The record showed that personal hearing was offered, adjournments were sought for filing returns and remitting tax, and those requests did not refer to any objections against the proposal notices. As the departmental file did not show receipt of objections, the material basis for alleging non-consideration was not established. On that footing, no violation of natural justice was made out, and there was no reason to disturb the Single Judge's refusal to exercise writ jurisdiction under Article 226. Case-Laws VAT and Sales Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394331