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2019 (3) TMI 343 - HC - VAT and Sales Tax


Issues:
Constitutional validity of the Kerala Value Added Tax Act, 2003; Adverse assessment order rendered by respondent authorities; Compliance with court directives and interim orders.

Constitutional Validity of KVAT Act:
The petitioner challenged the constitutional validity of the Kerala Value Added Tax Act, 2003, in response to a notice under Section 25(1) of the Act. The petitioner's writ petition became part of a larger group of over 3000 similar petitions. The Court issued an interim stay on further proceedings under the impugned notice, directing authorities to hold all further steps under the KVAT Act. Subsequently, the respondent authorities proceeded with an adverse assessment order, leading to a new writ petition being filed by the petitioner.

Compliance with Court Directives:
The Court had imposed conditions on both the petitioner and the respondent officials in the earlier writ petition. The petitioner failed to comply with the directive to appear before the authorities and produce relevant records, while the authorities were directed to hold proceedings until the writ petition was disposed of. Despite the petitioner's non-compliance, the authorities proceeded with the assessment orders. The Court noted that the authorities should have informed the Court of the petitioner's non-compliance before proceeding further.

Setting Aside Assessment Orders:
The Court found that the assessment orders (Exts.P2 and P2(a)) were passed while the interim order was in force. In the interest of justice, the Court set aside these orders and remanded the matter to the Assessing Authority for fresh consideration. The petitioner's representative was directed to appear before the Assessing Authority to proceed with the matter, aiming to avoid further delays and ensure a fair process.

This detailed analysis of the judgment addresses the constitutional validity of the KVAT Act, compliance with court directives, and the setting aside of assessment orders, providing a comprehensive overview of the legal proceedings and the Court's decision.

 

 

 

 

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