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2019 (10) TMI 24
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....AN NAMBIAR, J. For The Petitioner : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON For The Respondents : GOVERNMENT PLEADER SRI. THUSHARA JAMES JUDGMENT The petitioner is a private limited company engaged in the execution of a works contract and an assessee under the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act') on the rolls of the 1st responden....
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.... through a rectification application, the same also came to be dismissed by Ext.P5 order and it is under these circumstances, that the petitioner is now before this Court through the present Writ Petition. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of....
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....to have acted in such haste in a matter pertaining to an assessment of the petitioner under the KVAT Act. I find that Ext.P3 assessment order is one that was vitiated by a non-compliance with the rules of natural justice. I therefore quash the same and direct the 1st respondent to complete the assessment proceedings afresh, after hearing the petitioner. As a consequence, I also set aside Ext.P5 or....