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TMI Blog2014 (12) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... n 67(1) of the KVAT Act. Petitioner points out that, the course and procedure pursued by the concerned respondent is per se wrong and illegal in all respects as the 3rd respondent has ventured into an exercise, whereby the classification dispute has been wrongly decided in a penalty proceedings, which cannot be a proper course. HELD THAT:- After hearing both the sides and after going throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. P4 to P6 replies. However, the proceedings came to be finalised by the 3rd respondent as per Exts. P7 to P9 orders, which are under challenge in this writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 giving an opportunity of hearing to the petitioner and also in the light of the observation in 2014 (3) KHC 55 (cited supra). Proceedings as above shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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