2019 (8) TMI 633

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.... 17370 of 2019 - -<br>CST, VAT & Sales Tax<br>MR S. V. BHATTI, J. For The Petitioner : ADVS. SRI. P. BENNY THOMAS SHRI. AKHIL SURESH AND SRI. G. HARIKUMAR (GOPINATHAN NAIR) For The Respondent : GP. DR. THUSHARA JAMES JUDGMENT Heard Adv. Benny P. Thomas for petitioner and Dr.Thushara James for the respondents. 2. M/s.Poljo Agents and Distributors, a dealer registered under the Kerala Value A....

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.... books of accounts and invoices from the list of dealers and suppliers to verify whether goods had been transported except in the manner known to law. Admittedly, the request made by the petitioner is not considered, and added to the above omission the second respondent, in Ext.P3 assessment order, determined the tax liability of petitioner as Rs. 43,63,416/-. Hence the writ petition. 4. The pet....

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.....02.2019. 5. I have perused the record and examined Ext.P3 within the scope of judicial review at the stage available in this behalf. This Court is of the view that the second respondent, while exercising his power under Section 25 and concluding the reassessment resulting in fixation of tax liability, is expected to act fairly, reasonably and in accordance with the requirement of the Act. The f....