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    <title>2016 (1) TMI 378 - KERALA HIGH COURT</title>
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    <description>The challenge against Ext.P8 order of assessment under the Kerala Value Added Tax Act for the assessment year 2012-2013, alleging a violation of the Rules of Natural Justice, failed in the High Court. The petitioner was given the opportunity to produce books of accounts before the assessment but failed to do so, leading to the dismissal of the writ petition. The petitioner was granted time to appeal against Ext.P8 order, with directions to ensure a timely filing for due consideration by the appellate authority. Compliance with statutory formalities in the appeal process under the KVAT Act was emphasized by the Court.</description>
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      <description>The challenge against Ext.P8 order of assessment under the Kerala Value Added Tax Act for the assessment year 2012-2013, alleging a violation of the Rules of Natural Justice, failed in the High Court. The petitioner was given the opportunity to produce books of accounts before the assessment but failed to do so, leading to the dismissal of the writ petition. The petitioner was granted time to appeal against Ext.P8 order, with directions to ensure a timely filing for due consideration by the appellate authority. Compliance with statutory formalities in the appeal process under the KVAT Act was emphasized by the Court.</description>
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