2013 (7) TMI 821

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..... passed by the respondent is not in conformity with the statutory requirement and the binding judicial precedent of Suzion Infrastructure Services v. Commercial Tax Officer (WC), Ernakulam [2010 (6) TMI 677 - Kerala High Court] - Decided in favour of Assessee. - W.P.(c) No.12360 OF 2012 - - - Dated:- 30-5-2012 - MR. P.R. RAMACHANDRA MENON J. PETITIONER: BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) .....

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..... sly while issuing Ext.P1 notice calling for the objection, no further opportunity required to be given and accordingly finalised the proceedings without hearing the petitioner, leading to Ext.P3. 3. Heard the learned senior Government Pleader as well. 4. As already explained by this Court in Suzion Infrastructure Services v. Commercial Tax Officer (WC), Ernakulam ( 2010 (3) KHC 299), the neces .....

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..... ible from Ext.P3. This being the position, this Court cannot, but arrive at a finding that the impugned order passed by the respondent is not in conformity with the statutory requirement and the binding judicial precedents. 6. In the above circumstances, Ext.P3 is set aside. This is without prejudice to the rights of the respondent to pass fresh orders, after giving an opportunity of personal .....

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