2019 (6) TMI 1346

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.... V. DEV, SMT. O. A. NURIYA AND SRI. ALAN PRIYADARSHI DEV For The Respondents : DR. THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT Heard Adv. Sri. Aji V. Dev, the learned counsel for the petitioner and Dr. Thushara James, the learned Government Pleader. 2. Ext. P1 is the notice of enquiry issued under Section 47(6) of the Kerala Value Added Tax Act, 2003. The petitioner alleges to have received ....

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....r, the registered post acknowledgment due sent through Ext.P2, even if is received after one day of passing of Ext.P4, the nonconsideration of Ext.P3 vitiates Ext.P4 order. He prays for setting aside the order remitting the matter to the first respondent for consideration and disposal in accordance with law. 4. The learned Government Pleader tries to justify Ext.P4 by drawing a very subtle line ....

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....rnment Pleader tries to sustain the order. Therefore, the limited issue for consideration of this Court is whether the quick succession of dates from Exts.P1 to P4, amounts to affording reasonable opportunity or there is violation of principles of natural justice. This Court has difficulty in accepting the contention now vehemently put forward by the learned Government Pleader, for the petitioner ....