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2018 (2) TMI 311
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.... P. S. Soman Pulladan, Smt. T. Radhamani For the Respondent : Sri. V. K. Shamsuddin JUDGMENT The petitioner is aggrieved with Exhibits P1 series and P2 series of orders passed by the Assessing Officer. Exhibit P1 series orders rejected the compounding applied for and granted to the petitioner under Section 8(c) of the Kerala Value Added Tax Act, 2003 [for brevity "KVAT Act"] and Exhibit P....
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....terials. 3. The learned Government Pleader submits that on going through the orders it is evident that the petitioner was intimated the proposal and the petitioner had failed to turn up for hearing as specified in the notices. 4. The prohibition available in sub-clause (d) of sub-clause (i) of clause (c) of Section 8 was introduced only in the year 2014. Considering only the fact that there ....