https://www.taxtmi.com/caselaws?id=462503 The Kerala HC set aside penalty orders imposed by the Tribunal, finding they were based on surmises and conjectures rather than proper legal basis. The Court restored the appeals to the Commissioner (Appeals) for fresh consideration without expressing any opinion on the merits. The HC clarified that its observations were limited to deciding the writ petition and would not influence future appellate proceedings, allowing the first respondent to decide the appeals according to law without being bound by the Court's observations. en-us Wed, 22 May 2024 00:00:00 +0530 Fri, 27 Jun 2025 08:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462503 The Kerala HC set aside penalty orders imposed by the Tribunal, finding they were based on surmises and conjectures rather than proper legal basis. The Court restored the appeals to the Commissioner (Appeals) for fresh consideration without expressing any opinion on the merits. The HC clarified that its observations were limited to deciding the writ petition and would not influence future appellate proceedings, allowing the first respondent to decide the appeals according to law without being bound by the Court's observations. Case-Laws Customs Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462503