TaxTMI 
TaxTMI 
2018 (3) TMI 978
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....:- 13-3-2018<br>W. P. (C.) No. 5648 of 2018 - -<br>CST, VAT & Sales Tax<br>MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.T.M.Sreedharan (SR.), Sri.V.P.Narayanan And Smt.Divya Ravindran For The Respondent : Sri. V. K. Shamsudheen JUDGMENT Petitioner was a dealer under the Kerala General Sales Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statut....
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....s issued to the petitioner for completing the assessments, the petitioner preferred Ext.P5 representation requesting the competent authority to provide them the report of the enquiry conducted in terms of the directions issued by the Appellate Tribunal and give them an opportunity to rebut the evidence, if any, collected against them, if necessary by granting them opportunity to cross examine the ....
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....ely on for the purpose of completing the assessments will be served on the petitioner. 3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafter and all along the petitioner was contending that the directions issued by this Court in terms of Ext.P8 judgment have not been complied with by the assessing authority. Exts.P1 and P2 are the late....
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....t the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the ....