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    <title>2016 (8) TMI 174 - KERALA HIGH COURT</title>
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    <description>An assessment order under the Kerala Value Added Tax Act was not interfered with on the ground of denial of hearing because the assessee had appeared in person, made a substantive admission on the purchase discrepancy, and sought reconsideration rather than showing any real prejudice from the absence of another hearing. The existence of an alternate statutory appellate remedy also weighed against writ intervention, especially because no jurisdictional error or patent illegality was demonstrated. The natural justice challenge was therefore rejected, and the assessee was left to pursue the statutory remedy.</description>
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      <description>An assessment order under the Kerala Value Added Tax Act was not interfered with on the ground of denial of hearing because the assessee had appeared in person, made a substantive admission on the purchase discrepancy, and sought reconsideration rather than showing any real prejudice from the absence of another hearing. The existence of an alternate statutory appellate remedy also weighed against writ intervention, especially because no jurisdictional error or patent illegality was demonstrated. The natural justice challenge was therefore rejected, and the assessee was left to pursue the statutory remedy.</description>
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