2021 (7) TMI 587

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....BRAMANIAM For Petitioner : Mr.V.Sundareswaran For Respondents : Mr.V.Nanmaran (Government Advocate) ORDER The relief sought for in the present Writ Petition is to quash the impugned proceedings of the 1st respondent dated 26.02.2004. 2.The learned counsel for the petitioner made a submission that the petitioner has already paid tax as applicable. With reference to the penalty portion, the lea....

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....nts. However, the learned counsel for the petitioner reiterated that the petitioner is a Small Industries Development Corporation owned by the State of Kerala and they are struggling even to run the small industries in the State and therefore, the authority must consider the objections as well as subsequent representations with reference to the facts as well as the legal position explained by the ....