Kerala HC directs assessing authority to consider imposition of penalty at first instance

GST/CST & VAT: Kerala VAT - Where Assessing Authority issued on assessee a notice under section 67(1)(c)(d) & (i) of Kerala Value Added Tax Act, 2003 proposing to impose penalty upon him, said authority was directed to consider at first instance whether assessee was liable to penalty

from www.taxmann.com Latest Case Laws https://ift.tt/2KSO536