2014 (10) TMI 197

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.... JUDGEMENT:- The petitioner is aggrieved by the finalisation of the assessment proceedings, initiated under Section 24(1) of the Kerala Value Added Tax Act, 2003 [for brevity "KVAT Act"], evidenced by Exhibit P4. 2. The admitted facts are that, a notice under Section 24(1) of the Act was issued on 07.03.2014, evidenced by Exhibit P1. The petitioner received the same on 24.03.2014 and immedi....

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....ail address shown in Exhibit P3A is not correct, since the correct e-mail address is "[email protected]" and the e-mail address to which the reply has been forwarded was "[email protected]". 4. Necessarily when e-mail communications are relied on, at the first instance, there would be certain start up problems, which has to be looked at in a practical manner. However, the Assessing Of....