https://www.taxtmi.com/caselaws?id=369184 The High Court set aside the assessment order under the Kerala Value Added Tax Act for 2010-11 and 2011-12 due to ambiguity in the appellate order and the petitioner's failure to produce books of account. The Court remanded the matter to the assessing officer for reevaluation based on the directives in the appellate order, emphasizing the petitioner's right to a full opportunity to present their case. The Court highlighted the significance of Article 226 of the Constitution of India in ensuring fair proceedings and clarified the jurisdiction of the High Court in such matters. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 23 Oct 2018 06:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369184 The High Court set aside the assessment order under the Kerala Value Added Tax Act for 2010-11 and 2011-12 due to ambiguity in the appellate order and the petitioner's failure to produce books of account. The Court remanded the matter to the assessing officer for reevaluation based on the directives in the appellate order, emphasizing the petitioner's right to a full opportunity to present their case. The Court highlighted the significance of Article 226 of the Constitution of India in ensuring fair proceedings and clarified the jurisdiction of the High Court in such matters. Case-Laws VAT and Sales Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369184