2016 (1) TMI 378

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....: R BY GOVERNMENT PLEADER, SMT. K.T. LILLY JUDGMENT The challenge in the writ petition is against Ext.P8 order of the 1st respondent, which completed the assessment of the petitioner under the Kerala Value Added Tax Act, hereinafter referred to as the "KVAT Act", for the assessment year 2012-2013. The grievance of the petitioner in the writ petition is essentially that, prior to passing Ext.P8 ....

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.... while the petitioner made reference to entries made in the ledger and other books of accounts maintained by the petitioner, the books of accounts themselves were not made available for perusal by the adjudicating authority. There was nothing done in the matter by the petitioner even thereafter till 31.08.2015, on which date, Ext.P8 order was passed by the 1st respondent. The petitioner filed Ext.....

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....be faulted on the ground that it was passed in violation of Rules of Natural Justice. The petitioner having chosen not to produce his books of accounts for perusal by the 1st respondent before the assessment, cannot be heard to complain of a violation of the Rules of Natural Justice while passing Ext.P8 order. The writ petition in its challenge against Ext.P8 order, therefore fails and is accordin....