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2018 (2) TMI 453 - HC - VAT and Sales TaxPrinciples of natural justice - Penalty u/s 70(2) of the KVAT Act, 2003 - only grievance of the appellant in these appeals is, no sufficient opportunity was provided by the Revisional Authority while restoring the penalty order levied u/s 70(2) of the KVAT Act, 2003, for the tax periods in question - Held that: - without expressing any opinion on the merits or demerits of the case, we deem it appropriate to remand the matter to the Revisional Authority for reconsideration in accordance with law in order to provide one more opportunity to the appellant to defend the case - appeal allowed by way of remand.
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