Kerala HC directs assessing authority to consider imposition of penalty at first instance

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GST/CST & VAT: Kerala VAT – Where Assessing Authority issued on assessee a notice under section 67(1)(c)(d) & (i) of Kerala Value Added Tax Act, 2003 proposing to impose penalty upon him, said authority was directed to consider at first instance whether assessee was liable to penalty

Section 125 of the Central Goods and Services Tax Act, 2017/Section 68 of the Kerala Value Added Tax Act, 2003 – Penalty – General penalty (OR) – Assessing Authority issued on assessee a notice under section 67(1)(c)(d) & (i) of Kerala Value Added Tax Act, 2003 proposing to impose penalty upon him – Assessee filed writ petition contending that he was not liable to pay penalty proposed to be imposed on him – Whether Assessing Authority was to be directed to consider at first instance whether assessee was liable to penalty – Held, yes [Para 3] [Partly in favour of assessee]

Citation:[2018] 94 taxmann.com 234 (Kerala)