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    <title>2013 (2) TMI 412 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=221007</link>
    <description>Assessment orders issued under the KVAT Act were set aside because they were made without considering the dealer&#039;s objections and without affording an effective opportunity of hearing. The dealer had sought time to file objections and permission to submit revised returns, but the record showed that the objections were not dealt with before the orders were passed and the request for time was not communicated as rejected. Fresh consideration was therefore required, with the authority directed to pass new orders only after considering the objections and giving a proper hearing.</description>
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    <pubDate>Mon, 28 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 412 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=221007</link>
      <description>Assessment orders issued under the KVAT Act were set aside because they were made without considering the dealer&#039;s objections and without affording an effective opportunity of hearing. The dealer had sought time to file objections and permission to submit revised returns, but the record showed that the objections were not dealt with before the orders were passed and the request for time was not communicated as rejected. Fresh consideration was therefore required, with the authority directed to pass new orders only after considering the objections and giving a proper hearing.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 28 Jan 2013 00:00:00 +0530</pubDate>
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