Section 62(3) in The Kerala Value Added Tax Act, 2003
(3)In disposing of an appeal, the High Court may, after giving the parties a reasonable opportunity of being heard either in person or by a representative,(a)in the case of an order of assessment or penalty,-(i)confirm, reduce, enhance or annual the assessment or penalty or both;(ii)set aside the assessment and direct that a fresh assessment may be made after such further enquiry as may be directed; or(iii)pass such other orders as it may think fit; or(b)in the case of any other order, confirm, cancel or vary such order
