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    <title>2014 (7) TMI 1009 - KERALA HIGH COURT</title>
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    <description>Assessment and penalty orders were not shown to be vitiated by breach of natural justice where notices were issued, objections were invited, and a hearing was offered, but the conclusions were reached on the documents produced by the taxpayer. No further hearing was sought after production of the bills of lading, so the challenge on natural justice failed. As the dispute arose from assessment findings based on the material on record, the taxpayer was directed to pursue the statutory remedies under the Act rather than invoke writ jurisdiction under Article 226.</description>
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      <description>Assessment and penalty orders were not shown to be vitiated by breach of natural justice where notices were issued, objections were invited, and a hearing was offered, but the conclusions were reached on the documents produced by the taxpayer. No further hearing was sought after production of the bills of lading, so the challenge on natural justice failed. As the dispute arose from assessment findings based on the material on record, the taxpayer was directed to pursue the statutory remedies under the Act rather than invoke writ jurisdiction under Article 226.</description>
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      <pubDate>Wed, 13 Feb 2013 00:00:00 +0530</pubDate>
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