2013 (7) TMI 821

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....PONDENT: BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN JUDGMENT The petitioner is challenging Ext.P3 order dated 7/5/2012 passed by the respondent under Section 25 of the KVAT Act, in respect of the assessment year 2009-10. 2. The specific case of the petitioner is that, on receipt of Ext.P1 pre-assessment notice, the petitioner submitted Ext.P2 reply pointing out the actual facts an....

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....mality in respect of the proceedings under Section 25 of the Act. During the course hearing, it is brought to the notice of this Court that, a Division Bench of this Court also, as per the judgment dated 2.11.11 in W.A.No.1370/11, has upheld the necessity to have an opportunity for personal hearing, if the same is sought for by the party. 5. The question to be considered is, whether the impugne....