2019 (2) TMI 1477

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...., J. For The Petitioner : ADVS. 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 pr....

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....has followed the procedure to perfection and that 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....

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....ccounts and reconciliation statement are sufficient to prove 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 Intellige....

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....y, resulting in the closure of the proceedings. That has not 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 pe....