2019 (5) TMI 1335

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..... Sales Tax
MR S. V. BHATTI, J. For The PETITIONER : ADVS. SRI. S. ANIL KUMAR (TRIVANDRUM) SRI. M. RAJAGOPAL For The RESPONDENT : SRI. C. K. GOVINDAN, SR. GP JUDGMENT Heard Sri S. Anil Kumar, the petitioner's counsel and Sri C.K. Govindan, the learned Senior Government Pleader. 2. The petitioner aggrieved by assessment orders in Ext.P1 and P1(a) filed appeals (Exts.P3 and P3(a)). Accor .....

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..... mistaken. According to him, these are independent and the notices in Exts.P5 and P5(a) are issued based on sufficient materials available in this behalf. The petitioner certainly can file objections and participate in the enquiry initiated through Exts.P5 and P5(a). He invites the attention of the Court to the unreported decision in W.A. No.688 of 2017 in W.P.(C) No.8578 of 2017, particularly the .....

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..... n for directing disposal of Exts.P3 and P3(a) appeals. 5. I have perused the record and noted the submissions of the learned counsel appearing for the parties. The learned Division Bench while disposing of W.A. No.688 of 2017, as noted above, has stated on the nature of assessment and the penalty proceedings initiated. Therefore, keeping in view the conclusion in W.A. No.688 of 2017 excerpted in .....

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