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    <title>2018 (11) TMI 60 - KERALA HIGH COURT</title>
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    <description>Assessment orders under section 25(1) of the Kerala Value Added Tax Act were held unsustainable where the assessee had sought time after notices proposing escaped turnover assessment, but the assessing authority issued no response to the adjournment request and completed the assessments without a further notice or hearing. The court treated this as non-compliance with the principles of natural justice and found that the assessments could not be made straightaway on the basis of the earlier notices. Fresh assessments were directed to be completed only after giving the assessee an opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369717</link>
      <description>Assessment orders under section 25(1) of the Kerala Value Added Tax Act were held unsustainable where the assessee had sought time after notices proposing escaped turnover assessment, but the assessing authority issued no response to the adjournment request and completed the assessments without a further notice or hearing. The court treated this as non-compliance with the principles of natural justice and found that the assessments could not be made straightaway on the basis of the earlier notices. Fresh assessments were directed to be completed only after giving the assessee an opportunity of hearing.</description>
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      <pubDate>Wed, 14 Mar 2018 00:00:00 +0530</pubDate>
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