2020 (7) TMI 470

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....shara James, Govt. Pleader JUDGMENT The facts narrated in this writ petition (civil) are as follows: That the petitioner was a registered dealer under the KVAT Act, 2003, before the 1st respondent, filed monthly and Ext.P1 annual return for the year 2010-11. Ext.P1 return filed for 2010-11 completed self assessment U/s. 21 of the KVAT Act. The 1st respondent completed Ext.P2 ex-parte assessment....

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....ing the same, under Article 226 of the Constitution of India, which may please be considered in the interest of justice. That on 31/08/2011 - Petitioner submitted Ext.P1 annual return for 2010-2011 and on 30/09/2019 - 1st respondent completed Ext.P2 order for 2010-11 u/s. 25A to KVAT Act. Petitioner relies on Exts.P3 and P4 judgments passed by this Court in similar set of facts. 2. The petitioner....

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....09(Ker) and in Ext.P4 judgment passed by this Court. 3) The Division Bench of this Court upheld Ext.P3 judgment, in the writ Appeal filed by the State. 4) Ext.P2 order is passed as per an ex-parte order and in fact, the notice dated 29/06/2019, alleged is not served to the petitioner. 3. In the light of these averments and contentions, the petitioner has filed the instant writ petition (civil....