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2013 (2) TMI 637 - KERALA HIGH COURTPenalty u/s 67 of the KVAT Act - Held that:- Notice dated 3.10.2012 was served on the petitioner on 6.10.2012 with seven days' time to file objections and also affording an opportunity of hearing but petitioner did not respond to the notice in any manner and therefore, penalty order dated 28.11.2012 was passed. It is thereafter that the petitioner filed Ext.P1 objection. Thus, while on the one hand petitioner says that the order is a pre-dated one, according to the learned Government Pleader, order was passed on 28.11.2012 on account of the petitioner's failure to respond to show cause notice. No violation of principles of natural justice justifying interference with penalty orders.
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