9911796707
TMI Blog2019 (9) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... ompounded rate of tax - Kerala VAT Act - HELD THAT:- In Ext.P7 series of orders, the 1st respondent has given reasons as to why the averments of the petitioner in response to the notices issued proposing penalty could not be considered for dropping the proceedings against the petitioner. There is nothing in the said orders which would suggest that the petitioner was not granted sufficient opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THUSHARA JAMES JUDGMENT The petitioner, who is a dealer in studded gold/diamonds ornaments and is registered as an assessee before the 1st respondent under the Kerala Value Added Tax Act (for short, KVAT Act), had opted to pay tax at compounded rates under Section 8(f)(i) of the KVAT Act for the year 2007-08 onwards. The 1st respondent issued notices to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order from the Tribunal and the permission granted to the petitioner for payment of tax on compounded basis has since been restored. In the instant case, the concern is only with regard to the orders passed by the 2nd respondent pursuant to the notices issued to the petitioner for imposition of penalty. Exts.P7 series of orders have been passed against the petitioner by the 1st respondent confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that were relevant for the purpose of confirming the penalty against the petitioner. Under such circumstances, I do not think that the petitioner has made out a case warranting interference with Ext.P7 series of orders in these proceedings under Article 226 of the Constitution of India. This is more so, because I find that against Ext.P7 series of orders the petitioner has an effective alternati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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