2019 (9) TMI 1212

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....UTHIRENTHY For The Respondent : SMT. THUSHARA JAMES; GP JUDGMENT The petitioner has approached this Court aggrieved by Ext.P1 assessment order and Ext.P2 penalty order passed under the Kerala Value Added Tax Act ( KVAT Act, for short). The said orders confirmed a tax liability and also a penalty on three persons jointly and severally. The petitioner herein is only one of them, and is the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resses furnished by the consignor, the owner of the vehicle as also the driver of the vehicle. The notices sent to the petitioner, owner of the vehicle and the driver were returned by the postal authorities with the endorsement "not known" and "no such addressee in the door number" respectively. This would indicate that the petitioner and the driver of the vehicle had either furnished a wrong addr....