2016 (9) TMI 719

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....VANDRUM) FOR THE RESPONDENT : GOVT. PLEADER SMT. K.T. LILLY JUDGMENT This writ petition is filed challenging Ext.P5 order passed by the competent authority by making an assessment under Section 25 (1) of the KVAT Act, 2003. 2. The main contention urged by the petitioner is that there is violation of principles of natural justice. According to the petitioner, the materials relied upon b....

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..... 4. A perusal of Ext.P5 would clearly indicate that the assessing officer has considered the entire issues and had given sufficient opportunity to the petitioner to make out his defence. It is found in Ext.P5 that all the contentions of the petitioner had been met. That apart, it is for the assessing authority to decide whether the request seeking an opportunity for cross examination of other ....

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....t order and having perused the records, I do not think that this a case where this Court should interfere at this stage of proceedings. If at all the petitioner has a contention that prejudice has been caused on account of not providing an opportunity of cross examination or by not providing any materials, it is a matter which could be agitated before the appellate authority. All contentions of th....

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....ould show that purchase and sales suppression were detected by cross verification of purchase list and sales list uploaded with the data in KVTAIS and intercepting the vehicles of the petitioner thrice. Further, the finding is that petitioner was practicing parallel billing in order to evade tax. All the particulars have been mentioned in the order. Certain suppressions were even admitted by the p....