2014 (12) TMI 1421

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....achandra Menon For the Petitioner : Advs. Sri. M. Gopikrishnan Nambiar, Sri. P. Gopinath Menon, Sri. Benny P. Thomas, Sri. K. John Mathai, Sri. Joson Manavalan, Sri. Kuryan Thomas. For the Respondent : Senior Government Pleader Smt. Shoba Annamma Eapen. JUDGMENT In response to Exts. P1 to P3 notices proposing to impose penalty under Section 67(1) of the KVAT Act, the petitioner submitted Exts.....

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.... considerable force in the submission made by the learned counsel for the petitioner. In the said circumstances, this Court finds that the matter requires to be considered in the light of the ruling rendered by this Court as per the decision cited supra. Accordingly, Exts. P7 to P9 orders are set aside and the matter is directed to be reconsidered by the 3rd respondent. This shall be done after g....