2018 (12) TMI 486

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....Judgement / Order / Decisions)<br>Dated:- 30-11-2018<br>WP(C). No. 37663 of 2018 - -<br>CST, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. C. R. SIVAKUMAR For The Respondent : DR THUSHARA JAMES, GP JUDGMENT The petitioner, a partnership firm, is a registered dealer under the Kerala Value Added Tax Act; it deals in furniture. In August 2015 it had its good....

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....xt.P2 to contend that the Department itself, in that notice under Section 47 of the Act, has incorporated both the addresses of the petitioner. To elaborate, the petitioner&#39;s counsel submits that the petitioner had its head office at Irinjalakkuda, and its branch at Kalamassery. Later, the petitioner has shifted its head office also to Kalamassery. In this context, the petitioner&#39;s counsel....

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....5, the impugned order has set the petitioner exparte, and it records for that purpose this reason: "Further notice under section 47(6) read as 2nd paper above was issued to the owner of the goods affording an opportunity of being heard and to produce accounts and other documentary evidence on 19.12.2016 to prove that the transport of the goods was in accordance with the provision of Law. ....

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....petitioner has adopted. Second, nothing prevented the assessing authority to record that reason in Ext.P6 and then reckon it as a deemed service. Further, at variance from Ext.P6, the Department cannot supply fresh reasons at this stage. Under these circumstances, I set aside Ext.P6 and remand the matter to the third respondent. As suggested by the Government Pleader, to obviate serving notice ....