2011 (11) TMI 609

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....hammed Kutty, Senior Advocate and P.N. Damodaran Namboodiri for the respondent JUDGMENT Writ appeal is filed by the State challenging the impugned judgment of the learned single judge [2012] 51 VST (St.) 243 declaring reassessment completed under section 25 of the Kerala Value Added Tax Act as invalid for the reason that a personal hearing is not granted to the respondent. We have heard the lear....

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....points and complete the assessments as per the books of accounts regularly maintained. Otherwise I will suffer irrevocable damage and injury." The question whether a personal hearing is required on the written reply filed is a matter of choice of the dealer against whom proceeding is initiated under section 25. Therefore, on receipt of notice under section 25 the dealer is free to file detai....

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....d above, we notice that inspite of the specific opportunity granted for hearing the respondent has neither availed nor requested for a posting for hearing. On the other hand, he left it to the officer to decide the matter after considering his objections filed in writing. We, therefore, do not find any justification for the single judge to interfere with the assessment order on the ground of viola....