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    <title>2019 (4) TMI 464 - KERALA HIGH COURT</title>
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    <description>The appellate court allowed the writ appeal, setting aside the judgment and quashing the assessment order under Section 25 of the KVAT Act, 2003. It was held that the non-consideration of objections and lack of reasoning in the assessment order violated natural justice principles, vitiating the assessment. The court directed the assessing authority to pass fresh orders based on the objections, affording the appellant a personal hearing opportunity. The fresh assessment order was to be issued promptly within two weeks to ensure procedural fairness in the assessment process.</description>
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    <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=378020</link>
      <description>The appellate court allowed the writ appeal, setting aside the judgment and quashing the assessment order under Section 25 of the KVAT Act, 2003. It was held that the non-consideration of objections and lack of reasoning in the assessment order violated natural justice principles, vitiating the assessment. The court directed the assessing authority to pass fresh orders based on the objections, affording the appellant a personal hearing opportunity. The fresh assessment order was to be issued promptly within two weeks to ensure procedural fairness in the assessment process.</description>
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      <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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