Failure Of The Dealer To Attend Assessment Proceedings, No Violation Of Principles Of Natural Justice: Kerala High Court

The Kerala High Court has held that failure of a dealer to attend assessment proceedings cannot be regarded as the violation of principles of natural justice. The single bench of Justice Bechu Kurian Thomas has observed that petitioner/dealer was granted sufficient opportunity to contest the assessment proceedings and the failure to do so cannot be regarded as a violation of the principles of natural justice to invoke the discretionary jurisdiction under Article 226 of the Constitution....

Rajasthan VAT Act Enacted To Provide Remedy For Loss Of Revenue & Not To Punish Offender For Committing Economic Offence: High Court

The Rajasthan High Court, Jaipur has observed that provisions of Rajasthan Value Added Tax Act, 2003 have been enacted to provide remedy for loss of revenue and not to punish the offender for committing economic offence and, therefore, mens rea is not an essential ingredient for contravention of such provision. The court added that breach would attract levy of penalty whenever the goods in movement have travelled with an incomplete form. A division bench of Justice Pankaj...