2011 (3) TMI 1778

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....NT C.K. Abdul Rehim, J. 1. The petitioner is challenging Ext. P3 order of assessment completed under the provisions of Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), with respect to the year 2008-09. Despite availability of an effective statutory remedy of appeal, the order is impugned on the ground that it is per se illegal, since the assessment was finalised in violation of ....

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....Commercial Tax Officer (WC), Ernakulam, 2010 (3) KHC 299. Hence the petitioner seeks interference of this Court to quash the order of assessment. 2. In the counter-affidavit filed on behalf of the respondent it is mentioned that, the reply filed to the proposal notice was meticulously considered and the reasons for rejection of the contentions were categorically mentioned in the order of assessme....

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....ctive opportunity of hearing was afforded after filing objections to the proposal notice. Even though a vague statement is made in the counter-affidavit, to the effect that a personal hearing was conducted on the date of filing of reply, i.e. on 27/12/2010, no details are forthcoming as to who appeared on behalf of the petitioner and as to what were the contentions urged before the assessing autho....