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TMI Blog2015 (6) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... der JUDGMENT The challenge in the writ petition is against Ext.P7 order passed by the 1st respondent, completing the assessment of the petitioner under the Kerala Value Added Tax Act, hereinafter referred to as 'KVAT Act', for the assessment year 2007-08. The contention in the writ petition against Ext.P7 order is that the said order was passed in gross violation of the rules of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t heard the petitioner, prior to passing of the said order. Taking note of the said fact, the appellate authority set aside the assessment order and remanded the matter back to the original authority. In Ext.P2 appellate order, the appellate authority directed the petitioner to file his objections within one month from the date of the appellate order by treating the appellate order as a pre-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of the conduct of the petitioner in not filing his objections within the time granted by the first appellate authority, I am of the view that the challenge in the writ petition, against Ext.P7 order, on the ground that it has been passed in violation of the rules of natural justice, cannot be entertained. Thus, without making any observations as regards the merits of the petitioner's c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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