2013 (7) TMI 821

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..... MT. SHOBA ANNAMMA EAPEN JUDGMENT The petitioner is challenging Ext.P3 order dated 7/5/2012 passed by the respondent under Section 25 of the KVAT Act, in respect of the assessment year 2009-10. 2. The specific case of the petitioner is that, on receipt of Ext.P1 pre-assessment notice, the petitioner submitted Ext.P2 reply pointing out the actual facts and figures, simultaneously, requesting to h .....

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..... tion 25 of the Act. During the course hearing, it is brought to the notice of this Court that, a Division Bench of this Court also, as per the judgment dated 2.11.11 in W.A.No.1370/11, has upheld the necessity to have an opportunity for personal hearing, if the same is sought for by the party. 5. The question to be considered is, whether the impugned order passed by the respondent is in conformit .....

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