https://www.taxtmi.com/caselaws?id=410152 A penalty order under the Kerala Value Added Tax Act was held unsustainable because it was passed without an effective opportunity of hearing. Although the assessee had been called for hearing, the scheduled date fell on a Sunday when the office was closed, and no further hearing was granted thereafter. The HC found this to be a breach of natural justice, quashed the penalty order, and remitted the matter for fresh consideration after affording a proper hearing. en-us Wed, 07 Jul 2021 00:00:00 +0530 Mon, 26 Jul 2021 09:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410152 A penalty order under the Kerala Value Added Tax Act was held unsustainable because it was passed without an effective opportunity of hearing. Although the assessee had been called for hearing, the scheduled date fell on a Sunday when the office was closed, and no further hearing was granted thereafter. The HC found this to be a breach of natural justice, quashed the penalty order, and remitted the matter for fresh consideration after affording a proper hearing. Case-Laws VAT and Sales Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410152