2018 (3) TMI 978

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..... d:- 13-3-2018
W. P. (C.) No. 5648 of 2018 - -
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.T.M.Sreedharan (SR.), Sri.V.P.Narayanan And  Smt.Divya Ravindran For The Respondent : Sri. V. K. Shamsudheen JUDGMENT Petitioner was a dealer under the Kerala General Sales Tax Act and Central Sales Tax Act. The assessments of the petitioner under the said statu .....

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..... as issued to the petitioner for completing the assessments, the petitioner preferred Ext.P5 representation requesting the competent authority to provide them the report of the enquiry conducted in terms of the directions issued by the Appellate Tribunal and give them an opportunity to rebut the evidence, if any, collected against them, if necessary by granting them opportunity to cross examine the .....

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..... rely on for the purpose of completing the assessments will be served on the petitioner. 3. It is seen that notices were issued to the petitioner by the assessing authority on various occasions thereafter and all along the petitioner was contending that the directions issued by this Court in terms of Ext.P8 judgment have not been complied with by the assessing authority. Exts.P1 and P2 are the lat .....

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..... st the assessment orders that proper enquiry was not conducted by the competent authority before making huge additions on that ground in their turnover, the Appellate Tribunal ordered the assessing authority to pass fresh orders after conducting an independent enquiry. It is seen that later when the petitioner complained that steps are being taken to complete assessments without providing them the .....

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..... this Court in Ext.P8 judgment, the same would be a ground available to the petitioner to challenge the assessment orders. It is relevant to note in this connection that the subject matter of this case pertains to the assessments of the petitioner for the year 2002-03. The materials on record indicate beyond doubt that the petitioner could successfully drag the assessment proceedings for about fift .....

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