Imposition of penalty u/s 67(1) of KVAT sustained due to filing of an untrue/ incorrect return

Artech Realtors (P) Ltd Vs Intelligence Officer (Kerala High Court)

Kerala High Court held that filing an untrue or incorrect return in view of section 67(1)(d) of the Kerala Value Added Tax Act, 2003 [KVAT] assumes more rigour in the teeth of the onerous obligation, resulting in the imposition of a penalty. Accordingly, imposition of penalty justified.

Facts-

This Writ Petition is filed by the petitioner impugning penalty order passed b

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