2019 (1) TMI 166

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.... HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 3-1-2019<br>WP (C). No. 35 of 2019 - -<br>CST, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI.TOMSON T.EMMANUEL For The Respondent : DR THUSHARA JAMES, GP JUDGMENT The petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act), questioned the Ext.P3 penalty order before the third res....