Section 67 notice as initiation only: reply must be considered and hearing given before the authority proceeds

A notice issued under Section 67 of the Kerala Value Added Tax Act was treated as only the initiation of proceedings, not a final adjudication. Because the petitioner had already filed a reply, the Intelligence authority was required to consider that reply, grant an opportunity of hearing, and then pass appropriate orders. In these circumstances, writ jurisdiction was not invoked for merits review, and the petitioner was relegated to the issuing authority; the writ petition was not entertained.

---

---

Issues: Whether the writ petition challenging a notice issued under Section 67 of the Kerala Value Added Tax Act, 2003 was liable to be entertained when the petitioner had already submitted a reply to the notice.

Analysis: The notice was only the initiation of proceedings under the statute. Since the petitioner had filed a reply, the Intelligence authority was required to consider it after affording an opportunity of hearing and then pass appropriate orders. In such circumstances, no adjudication on merits in writ jurisdiction was warranted and the petitioner was to be relegated to the issuing authority.

Conclusion: The writ petition was not entertained and was rejected without any observation on merits.

---