2019 (4) TMI 463

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..... , REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, NEW DELHI - 2019 (4) TMI 463 - KERALA HIGH COURT - TMI - Principles of natural justice - it is contended that the Deputy Commissioner becomes functus officio once he exercises the power vested under Section 17(7) - Held that:- The writ petition ought to have been considered on merits based on the contentions raised relating to Section 17(7) of th .....

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..... s.P2 and P7 orders passed respectively by the 3rd and 4th respondents in exercise of powers vested under Section 17(7) of the Kerala General Sales Tax Act, 1963(for short, KGST Act) and also Ext.P8 order of assessment passed by the 2nd respondent, with respect to the year 2012 - 2013. Challenge against Exts.P2 and P7 seems to be that, those orders are passed without affording any opportunity of he .....

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..... at, there are also grounds raised in the writ petition relating to Section 174, and that is how the above writ petition happened to be dismissed along with other matters by following the common judgment in W.P.(C) 11335/2018 and connected cases. But Sri. Jose Joseph, learned counsel appearing for the appellant, conceded that he is limiting his challenge against Exts.P2, P7 and P8 orders based on t .....

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