2022 (3) TMI 688

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....: A.KUMAR, P.J.ANILKUMAR, G.MINI, P.S.SREE PRASAD AND JOB ABRAHAM OTHER PRESENT: ADV.M.M.JASMINE-GP JUDGMENT BECHU KURIAN THOMAS, J. Petitioner challenges two orders of assessment dated 29.04.2021, produced as Ext.P4 and Ext.P5. Ext.P4 is an order of assessment under Section 25(1) of the Kerala Value Added Tax Act, 2003, (for short KVAT) while Ext.P5 order of assessment relates to an a....

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....overnment Pleader, on the other hand submitted that notices were issued to the address available with the assessing officer and that sufficient opportunity was granted to the petitioner. Failure to avail the opportunity granted is different from failure to grant an opportunity of hearing, contended the learned Government Pleader. It was also submitted that the failure of the petitioner to appear w....

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....o the corrected address maintained with the respondent, when the assessment order was issued, it is seen despatched to the earlier address of the petitioner. In the assessment order, however, the officer has observed that when the re-assessment proposal was send through registered post, it has returned with the endorsement "Left". The soft copy of the notice was also mailed to an e-mail ID, which ....

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....the changed address maintained in the register of the tax authorities, but only to the prior address. After the address particulars of the petitioner was corrected, as is seen from Ext.P2 registration certificate, the assessing officer ought to have issued the notice to the correct address. Since the same has not been done, I am of the view that petitioner is justified in contending that the impug....