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    <title>2019 (4) TMI 459 - KERALA HIGH COURT</title>
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    <description>The court held that there was no violation of natural justice principles in the assessment order. Despite the petitioner&#039;s arguments, the court found that the assessing authority had considered the late reply and addressed the contentions raised. The court emphasized that any dissatisfaction should be based on merits rather than procedural grounds. The petitioner was granted the opportunity to appeal the decision, with any delay caused by the writ petition not affecting the limitation period for filing an appeal. Coercive action was postponed for a month to enable the petitioner to pursue a statutory appeal.</description>
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      <description>The court held that there was no violation of natural justice principles in the assessment order. Despite the petitioner&#039;s arguments, the court found that the assessing authority had considered the late reply and addressed the contentions raised. The court emphasized that any dissatisfaction should be based on merits rather than procedural grounds. The petitioner was granted the opportunity to appeal the decision, with any delay caused by the writ petition not affecting the limitation period for filing an appeal. Coercive action was postponed for a month to enable the petitioner to pursue a statutory appeal.</description>
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      <pubDate>Tue, 12 Feb 2019 00:00:00 +0530</pubDate>
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