2020 (4) TMI 236

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....T RAWAL For the Appellant : ADV. SRI.RAMESH CHERIAN JOHN For the Respondent : ADV.SMT.THUSHARA JAMES, GOVT.PLEADER JUDGMENT The petitioner in this case has assailed the orders of assessment which are concededly appealable under Section 67 of the Kerala Value Added Tax Act. 2. The learned counsel for the petitioner submitted that Exts.P8 and P9 demand notices for assessment for 3rd a....

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....of accounts for the 3rd and 4th quarter of the periods 2015-2016 and 2016- 2017. In the meantime, proceedings were held resulting in to an intention to propose penalty by the notices for giving hearing on 17.1.2019 which was duly replied by the petitioner on 15.1.2019. The references in the assessment order to the opportunity of hearing on 23.4.2018, 10.5.2018 and 31.01.2019, the submission of the....

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....: Ref : Notice issued for the production of books of accounts for the year 2015-16 dated 10.04.18. NOTICE UNDER SECTION 67(1) (C) OF THE KVAT ACT 2003 Sub : KVAT Act 2003 - verification of books of accounts for the year 2016-17 of the dealer M/s Jewel Homes (P) Ltd, Ernakulam TIN 32072062634 - non filing of statutory return and non-payment of tax due for the year 2016-17....