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TMI Blog2020 (4) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, on 17.01.2019. But the appellants submitted adjournment applications seeking three week's time, on the premise that they are trying to file the returns and to remit the tax due, in the meanwhile. It was also stated that the Charted Accountant of the appellant is not in station to prepare the documents and to appear for the hearing. Evidently, the 1st respondent adjourned the hearing to 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udge in W.P.(C) No.3521/2020, dated 10th February, 2020. The respondents herein are the respondents in the writ petition. 2. Exts.P12 and P13 orders imposing penalty under Section 67(1) of the Kerala Value Added Tax Act, 2003( KVAT Act, for short) and the consequential demands issued as per Exts.P16 and P17, were under challenge in the writ petition filed. Power vested on this court under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that, there occurred failure on the part of the 1st respondent in considering the objections submitted by the appellant to the notices issued proposing imposition of penalty(Exts.P8 and P9). Based on the above submission, we directed the Government Pleader appearing for the respondents to get instructions about correctness of such an allegation. Today when the case is taken up, the Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 17.01.2019 or on 31.01.2019, there is no mention about any objections submitted to the proposal notices. But in the writ petition the appellant had produced Exts.P10 and P11 as copies of objections stated to have been filed. But nothing is available in the file of the 1st respondent to indicate that such objections were ever submitted, as claimed by the appellant. Therefore we are not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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