2019 (3) TMI 343

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.... NAIDU, J. For The Petitioner : ADVS. VIJAY V PAUL AND SRI. SANTHOSH MATHEW For The Respondents : DR. THUSHARA JAMES, GOVT. PLEADER JUDGMENT Faced with a notice dated 05.09.2018 under Section 25(1) of the Kerala Value Added Tax Act, 2003 ('KVAT Act'), the petitioner replied on 07.11.2018. Thereafter, he filed W.P.(C) No.40023 of 2018 questioning the constitutional validity of the very....

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....) No.5292 of 2018. 4. As to the earlier Writ Petition, i.e., W.P.(C) No.40023 of 2018, this Court through a common judgment dismissed that writ petition along with many others. 5. The petitioner's counsel contends that the respondent authorities rendered the impugned assessment orders on 22nd January, 2019, though this Court dismissed W.P.(C) No.40023 of 2018 on 24.01.2019, two days later. A....

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....not comply with the burden cast on him; that is, appearing before the authorities in response to the notice and producing the relevant records. On the other hand, the respondent authorities were directed to hold the proceedings on hold until the writ petition was disposed of. 9. The petitioner, as I have already observed, has not discharged its burden. By that event, the authorities ought not to ....