Writ challenging penalty proceedings disposed as assessment proceedings u/s. 25(1) of KVAT remanded

Little Flower Traders Vs State Tax Officer (Kerala High Court)

Kerala High Court held that since assessment proceedings u/s. 25(1) of the Kerala Value Added Tax Act, 2003 [KVAT] have been remanded, writ petition challenging penalty proceedings thereof is disposed with direction to department to pass appropriate orders on application.

Facts- Petitioner is a partnership firm conducting a business under the name ‘Little Flower Traders’, at Vadakkan cherry, Palakkad. For the assessment year 2013-14, an assessment order was issued pursuant to a notice

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