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    <title>2011 (3) TMI 1778 - KERALA HIGH COURT</title>
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    <description>The court allowed the writ petition, quashed the assessment order, and directed the respondent to reconsider the matter, providing a personal hearing to the petitioner and allowing document submission. It found lack of compliance with mandatory procedure and violation of natural justice in the impugned order, emphasizing the importance of a substantive opportunity for a hearing under Section 25(1) of the KVAT Act. The court ordered a fresh assessment within one month from the judgment&#039;s receipt.</description>
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      <description>The court allowed the writ petition, quashed the assessment order, and directed the respondent to reconsider the matter, providing a personal hearing to the petitioner and allowing document submission. It found lack of compliance with mandatory procedure and violation of natural justice in the impugned order, emphasizing the importance of a substantive opportunity for a hearing under Section 25(1) of the KVAT Act. The court ordered a fresh assessment within one month from the judgment&#039;s receipt.</description>
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