2013 (2) TMI 437

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..... sp;     JUDGMENT Ext.P1 is the notice issued to the petitioner for amending assessment under Section 25(1) of the KVAT Act for the assessment year 2011-2012. Petitioner filed Ext.P2 reply and thereafter Ext.P3 assessment order was passed. Challenging Ext.P3 assessment order this writ petition is filed. 2. The contention raised by the counsel for the petitioner is that on receipt of .....

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..... tive Sri.Vimal Kumar.R. The Authorized representative was heard. The argument put forth by the Authorized representative at the time of personal hearing was only the repetition of what they had represented in the reply dated 01.11.2012." There is no averment in the writ petition that the aforesaid statements in Ext.P3 are factually incorrect. If that be so, petitioner was afforded an opportunity .....

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