2016 (2) TMI 929

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.... JUDGMENT The challenge in the writ petition is against Exts.P10 orders passed by the 1st respondent and P11 order passed by the 3rd respondent, under the Kerala Value Added Tax (KVAT) Act . The brief facts that led to the filing of the writ petition are that, the petitioner, who is a dealer in energy drinks under the brand name 'Red Bull' had approached this Court earlier, through W.....

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....ore the 3rd respondent, this Court had disposed W.P.(C) No.35373/2015, by directing the authority for clarification, to consider and pass orders on the clarification petition, within a period of two months from the date of receipt of a copy of the judgment, after hearing the petitioner, and also directing that further proceedings pursuant to the pre-assessment notices served on the petitioner be k....

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...., since the 1st respondent had already passed an adjudication order in the matter. In the writ petition, Exts.P10 orders of the 1st respondent and P11 order of the 3rd respondent are impugned inter alia on the ground that Ext.P10 orders were passed to over reach the directions in Ext.P9 judgment, and Ext.P11 order, while erroneous in the reasoning contained therein, also suffers from the defect of....

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....its in the application for clarification preferred by the petitioner. I, therefore, quash Exts.P10 orders passed by the 1st respondent and direct the 3rd respondent to pass fresh orders on the application for clarification submitted by the petitioner, after affording the petitioner an opportunity of hearing. The 3rd respondent shall pass fresh orders as directed, within a period of one month, f....