2017 (1) TMI 1646 - HC - VAT and Sales Tax

Validity of assessment notice u/s 67 of the KVAT Act, 2003 - petitioner has also submitted the reply - Held that - It is for the Intelligence authority to consider the reply after affording an opportunity of hearing and pass appropriate orders - Petition rejected without any observation on merits relegating the party to the authority who issued notice.

Summary

The Kerala High Court rejected the writ petition challenging a notice issued under Section 67 of the Kerala Value Added Tax Act, 2003. The petitioner's reply was submitted, and the Intelligence authority was directed to consider the reply, provide a hearing, and make appropriate decisions. The writ petition was rejected without any observation on merits, directing the party to the issuing authority.