2011 (11) TMI 609

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he respondent JUDGMENT Writ appeal is filed by the State challenging the impugned judgment of the learned single judge [2012] 51 VST (St.) 243 declaring reassessment completed under section 25 of the Kerala Value Added Tax Act as invalid for the reason that a personal hearing is not granted to the respondent. We have heard the learned Government Pleader appearing for the State and also th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts regularly maintained. Otherwise I will suffer irrevocable damage and injury. The question whether a personal hearing is required on the written reply filed is a matter of choice of the dealer against whom proceeding is initiated under section 25. Therefore, on receipt of notice under section 25 the dealer is free to file detailed reply, produce documentary evidence and statement of account .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted for hearing the respondent has neither availed nor requested for a posting for hearing. On the other hand, he left it to the officer to decide the matter after considering his objections filed in writing. We, therefore, do not find any justification for the single judge to interfere with the assessment order on the ground of violation of natural justice. The only remedy available to the respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X