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TMI Blog2019 (9) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e in Ext.P2, the order in Ext.P3 is issued - Section 25(1) of the Kerala VAT Act, 2003 - HELD THAT:- The petitioner through Ext.P2 requested time. It is in fairness of procedure, even one got reasonable time, ought to have been granted to petitioner for filing reply and producing books of accounts. In the case on hand, the first respondent has not communicated the decision taken on Ext.P2 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 25(1) of the Kerala Value Added Tax Act, 2003 (for short, 'the Act') as illegal and violative of principles of natural justice. The first respondent on receipt of input through order dated 25.02.2019, issued notice under Section 25(1) of the Act, dated 08.03.2019 to the petitioner. On 23.03.2019, the petitioner requested one month time to file reply, produce books of account etc. Now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal. The assessment for the year 2012-13 is completed u/s. 25(1) of the KVAT Act as follows. 3. The writ petition was listed for admission on 27.08.2019. At the request of respondents, the writ petition stands adjourned to today to enable the respondents to file statement or sent instructions. 4. The learned Government Pleader referring to wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... got reasonable time, ought to have been granted to petitioner for filing reply and producing books of accounts. In the case on hand, the first respondent has not communicated the decision taken on Ext.P2 and the petitioner for all reasons is clueless of the proceedings after submission of Ext.P2. Prima facie, I am of the view that Ext.P3 order is illegal and violative of principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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