Revenue can impose VAT penalty and complete assessment simultaneously on wilful non-disclosure of tu

CST & VAT : Where Assessing Authority issued on assessee composite pre assessment notice proposing assessment under section 25(1) of Kerala Value Added Tax Act, 2003 and levy of penalty under section 25(3) for prescribed assessment years and further he completed assessments of assessee and simultaneously imposed penalty upon him, since there was no bar against proposing or finalising imposition of penalty simultaneously with completion of assessment, Assessing Authority was justified in imposing