https://www.taxtmi.com/caselaws?id=308175 Assessment proceedings under the KVAT Act were not restrained by the interim stay, which applied only to penalty proceedings, and the assessee had received notice and an opportunity of personal hearing that he declined to use. On those facts, the Kerala HC found no violation of natural justice or jurisdictional infirmity in the assessment under Article 226, and held that the existence of an efficacious statutory appeal weighed against writ interference. The challenge to the assessment order therefore failed, and the petitioner was directed to pursue the statutory appellate remedy. en-us Thu, 03 Feb 2022 00:00:00 +0530 Mon, 05 Jun 2023 21:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308175 Assessment proceedings under the KVAT Act were not restrained by the interim stay, which applied only to penalty proceedings, and the assessee had received notice and an opportunity of personal hearing that he declined to use. On those facts, the Kerala HC found no violation of natural justice or jurisdictional infirmity in the assessment under Article 226, and held that the existence of an efficacious statutory appeal weighed against writ interference. The challenge to the assessment order therefore failed, and the petitioner was directed to pursue the statutory appellate remedy. Case-Laws VAT and Sales Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308175