https://www.taxtmi.com/caselaws?id=279035 A notice issued under Section 67 of the Kerala Value Added Tax Act was treated as only the initiation of proceedings, not a final adjudication. Because the petitioner had already filed a reply, the Intelligence authority was required to consider that reply, grant an opportunity of hearing, and then pass appropriate orders. In these circumstances, writ jurisdiction was not invoked for merits review, and the petitioner was relegated to the issuing authority; the writ petition was not entertained. en-us Mon, 16 Jan 2017 00:00:00 +0530 Fri, 01 Mar 2019 07:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279035 A notice issued under Section 67 of the Kerala Value Added Tax Act was treated as only the initiation of proceedings, not a final adjudication. Because the petitioner had already filed a reply, the Intelligence authority was required to consider that reply, grant an opportunity of hearing, and then pass appropriate orders. In these circumstances, writ jurisdiction was not invoked for merits review, and the petitioner was relegated to the issuing authority; the writ petition was not entertained. Case-Laws VAT and Sales Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279035