2019 (2) TMI 1477

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SRI. SOJAN MATHEW, SMT. K. J. VALSALA KUMARI, SRI. K. N. KRISHNAN NAMBOOTHIRI AND SRI. V. C. CHARLY For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioner, a private limited company, is a registered dealer under the KVAT Act. Initially, the petitioner has opted for compounding under Section 8A of the Act. When it undertook two construction projects during the year 2014-15, it paid ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat there is no violation of any principles of natural justice. 5. Heard the petitioner's counsel and the Government Pleader, too. 6. As I gather, the petitioner's counsel has persisted with her plea that the initial Intelligence Officer was convinced of the explanation the petitioner had submitted. But his successor, after a gap of about two years, issued the Ext.P3. According to her, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ove that there is no irregularity in the books of accounts produced before you. However if you feel that further clarification and statements are required please inform us, so that we will file a detailed reply with supporting documents for which a further period of two weeks may be granted to us." 7. Indeed, before the outgoing Intelligence Officer, the petitioner submitted its entire record. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... happened. On the contrary, the successor Intelligence Officer simply proceeded with the matter from where it had been left. She, in fact, issued notice and proceeded further. So the replacement of one officer with another does not lead to any disruption in adjudication. The proceedings are deemed to have been continued. 9. Then the petitioner's counsel has also, on merits, insisted that the ....