https://www.taxtmi.com/caselaws?id=311999 A classification dispute should not be conclusively determined in penalty proceedings under the KVAT Act without fresh consideration of the issue and a hearing to the affected party. The Kerala HC found that the authority had gone beyond the notice proposing penalty by deciding classification while finalising the penalty orders, and that the matter required reconsideration in the light of the earlier ruling relied on by the assessee. As the orders were passed without the required reassessment and opportunity of hearing, they could not be sustained. The penalty orders were set aside and the matter remanded for fresh decision in accordance with law. en-us Fri, 19 Dec 2014 00:00:00 +0530 Sat, 27 Jan 2024 08:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311999 A classification dispute should not be conclusively determined in penalty proceedings under the KVAT Act without fresh consideration of the issue and a hearing to the affected party. The Kerala HC found that the authority had gone beyond the notice proposing penalty by deciding classification while finalising the penalty orders, and that the matter required reconsideration in the light of the earlier ruling relied on by the assessee. As the orders were passed without the required reassessment and opportunity of hearing, they could not be sustained. The penalty orders were set aside and the matter remanded for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311999