2019 (6) TMI 176

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..... SRI. ALIAS M. CHERIAN For The Respondents : GP. SMT. M. M. JASMINE JUDGMENT Royal Trading Company is the petitioner in these two writ petitions. 2. The petitioner challenges Exts.P5 and P6 orders dated 16.03.2019 respectively passed by the first respondent under Section 66 of the Kerala Value Added Tax Act, 2003 (for short 'the Act'). The petitioner through Exts.P4 and P5 applied for .....

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..... authority or higher courts. The petitioner if is given opportunity, the petitioner will explain and thereafter an order in accordance with law could be passed. 4. The learned Government Pleader submits that the first respondent had perfectly exercised its discretion and jurisdiction commensurate to the errors pointed out by the petitioner. The legality or otherwise of the order is not depende .....

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..... the orders do not attempt to refer to any of the errors pointed out by the petitioner/assessee. To meet the ends of justice and the object of Sec.66, I am satisfied that Exts.P5 and P6 orders made under Section 66 are set aside. The matter remitted to first respondent for fresh consideration in accordance with law. 6. The petitioner is directed to appear before the first respondent on 22nd April .....

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