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TMI Blog2018 (7) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ALA HIGH COURT - TMI - Penalty u/s 67(1)(c)(d) & (i) of the Kerala Value Added Tax Act, 2003 - Held that:- The issue whether the petitioner is liable to penalty under the Act is a matter for the first respondent to consider at the first instance, after considering the objections, if any, raised by the petitioner against the proposal made in Ext. P1 notice - petition is dismissed. - W.P. (C) No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner as also the learned Government Pleader. 3. The issue whether the petitioner is liable to penalty under the Act is a matter for the first respondent to consider at the first instance, after considering the objections, if any, raised by the petitioner against the proposal made in Ext. P1 notice. In the said view of the matter, the writ petition is dismissed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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