ALEX CYRIAC Vs. DEPUTY COMMISSIONER COMMERCIAL (TAXES)

JUDGEMENT

(1.) The writ petition is filed, aggrieved by Exts.P1, P7 and P9. By Ext.P1, the petitioner was imposed with penalty, the order was affirmed by the revisional authority under Ext.P7 and consequential action was initiated as per Ext.P9. The imposition of penalty was under Section 67(1) of the Kerala Value Added Tax Act (for short " the KVAT Act").

(2.) The short facts leading to the filing of the writ petition is as under:-

(3.) Heard Sri.Raju K.Mathews, the learned Counsel for the petitioner and Sri.C.K.Govindan, learned Senior Government Pleader