2011 (3) TMI 1522

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..... er section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) with respect to the assessment year 2007-08 is under challenge in this writ petition. The assessment order is challenged without resorting to the remedy of statutory appeal on the ground that the order in question is per se illegal, since the authority had violated the mandatory procedure contemplated under section 25(1) of the KV .....

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..... 4. The learned counsel for the petitioner points out that the opportunity of hearing contemplated under section 25(1) is not an empty formality and non-compliance of such procedure will vitiate the order of assessment. He relies on a decision of this court in Suzion Infrastructure Service Ltd. v. Commercial Tax Officer (W.C.) [2010] 35 VST 451 (Ker); [2010] 3 KHC 299. It is further contended that .....

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