2013 (2) TMI 161

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....ENON RESPONDENT: BY SR GOVERNMENT PLEADER SHOBA ANNAMMA EAPEN JUDGMENT Petitioner is an assessee under the KVAT Act. In this writ petition, she challenges Ext.P2 order passed against her under Section 25 of the Act. 2. The facts of the case are that, on the basis that the petitioner did not file monthly returns for 2011-12, she was issued Ext.P1 notice under Section 24 of the Act. Acco....

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....ortunity of hearing if there is a change of incumbent in the office of the 1st respondent. 4. Section 95 of the KVAT Act reads thus;   "95. Change of an incumbent of an office- Whenever in respect of any proceedings under this Act, any prescribed authority ceases to exercise jurisdiction and is succeeded by another who has and exercised jurisdiction, the authority or officer so succeedi....

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....  6. However, I am unable to agree with the learned counsel.   This is a case where the petitioner was issued Ext.P1 notice. The allegations in Ext.P1 were not contradicted by the petitioner by filing any reply or producing any documents. Petitioner did not seek any hearing and she also did not appear before the assessing officer on 24/4/2012. It is in this background that Ext.P2 o....