9911796707
TMI Blog2018 (9) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Pleader, for the respondents. JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax Act, 2003 (the Act). Exts.P6 and P7 notices have been issued to the petitioner by the first respondent, by which the first respondent has proposed to impose penalty on the petitioner under Section 67(1) of the Act for violation of the various provisions of the Act in relation to their b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts sought for. It is stated by the petitioner that pursuant to the request, some of the documents sought have been served on them on 27.11.2017. In response to the said request, the hearing of the cases was adjourned to 15.12.2017 in terms of Ext.P1 notice. It is stated by the petitioner that the grandmother of the Managing Partner of the petitioner was admitted, in the meanwhile, in Lakeshore Hos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the principles of natural justice. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Despite the request made by the petitioner for reasonable time to defend the proceedings initiated in terms of Exts.P6 and P7 notices, after serving the documents requested for, it is seen that the hearing was scheduled on 15.12.2017, after serving the documents on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, the notice of hearing received from the first respondent was not brought to his notice by the staff members of the petitioner, is probable in the common course of human conduct. In the aforesaid circumstances, I am of the view that interest of justice demands that the petitioner shall be given another opportunity to defend the proceedings initiated against them in terms of Exts.P6 and P7 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
