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    <title>2016 (6) TMI 1189 - KERALA HIGH COURT</title>
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    <description>An assessment under Section 25(1) of the KVAT Act was found unsustainable where turnover details drawn from KVATIS were relied on against the assessee without supplying the requested particulars or giving effective assistance to obtain them from the source said to hold them. Proceeding with a substantial tax and interest demand in those circumstances deprived the assessee of a fair opportunity to respond, amounting to a violation of natural justice. The assessment order was therefore set aside.</description>
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      <description>An assessment under Section 25(1) of the KVAT Act was found unsustainable where turnover details drawn from KVATIS were relied on against the assessee without supplying the requested particulars or giving effective assistance to obtain them from the source said to hold them. Proceeding with a substantial tax and interest demand in those circumstances deprived the assessee of a fair opportunity to respond, amounting to a violation of natural justice. The assessment order was therefore set aside.</description>
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