2019 (9) TMI 1211

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..... r>Dated:- 24-9-2019
WP(C).No. 6532 OF 2019(N) - -
CST, VAT & Sales Tax
MR A. K. JAYASANKARAN NAMBIAR, J. For The PETITIONER : ADV. SRI.TOMSON T.EMMANUEL For The RESPONDENT : GOVERNMENT PLEADER SMT.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 (f .....

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..... petitioner that the proceedings leading to cancellation of the permission granted for payment of tax on compounded basis, eventually culminated in a favourable 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 .....

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..... anted sufficient opportunity to present his case before the 1st respondent or that the 1st respondent had not considered the factors 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 Co .....

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