Estoppel Bars Appeal: Appellant Can't Contest KVAT Penalty After Issuing Cheque for Full Amount.

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....Law of estoppel - levy of penalty twice the rate - excess stock found during investigation - KVAT - Once the appellant issued cheque for entire amount, the appeal before the appellate authority was not maintainable in view of the law of estoppel, it was unethical for the appellant to file appeal.....