2013 (5) TMI 340

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....EN JUDGMENT Petitioner is a Company registered under the Companies Act engaged in export activities. They are an assessee on the rolls of the 3rd respondent. They were issued Ext.P2 notice under Section 24 of the KVAT Act which also stated that they will be given an opportunity of hearing on 19/9/2012. 2. Petitioner states that after receipt of the notice, the Chairman of the Company expi....

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....representative to appear for hearing in pursuance to Ext.P2. It is submitted that the fact of death was intimated to the 3rd respondent by Ext.P4, where a request was also made for an adjournment. It is stated that without granting their request, assessment was completed which according to the petitioner is in violation of the principles of natural justice. 4. The case was adjourned for the lea....

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....for personal hearing, such a failure on the part of the petitioner cannot be taken as a willful one. In such circumstances, I feel that fairness requires that the matter should be reconsidered with an opportunity to the petitioner to file their objections to Ext.P2 notice and also with an opportunity of hearing. In order to enable the 3rd respondent to do so, I quash Ext.P6 assessment order and no....