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TMI Blog2019 (9) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... s alleged that the impugned proceedings were finalised without affording the appellant an opportunity of personal hearing, after filing of objections to the proposal notices - HELD THAT:- We make it clear that the direction contained in the impugned judgment to the Assessing Authority to complete the assessment, need not be taken as a positive direction to the authority to re-open the assessment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner before the Single Judge in W.P(C) Nos. 11770/2019 and 11838/2019. The respondents herein are the respondents in the writ petitions. Challenge is against the common judgment of the Single Judge dated 06.08.2019. 2. The revised assessment finalised under Section 25(1) of the Kerala Value Added Tax Act ('KVAT Act' for short) with respect to the years 2011-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainability of the impugned orders on its merits. Per contra, the learned Government Pleader appearing for the respondents contended that, this court cannot entertain the writ petitions on the merits of the impugned orders of assessment, because the appellant has got an effective remedy of statutory appeals available against those orders. We find that the impugned orders were already set aside by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in the impugned judgment to the Assessing Authority to complete the assessment, need not be taken as a positive direction to the authority to re-open the assessment and to make fresh assessment against the appellant. Since the matter is remanded with direction to afford opportunity for personal hearing, it is for the Assessing Authority to decide the mater on its merits, after taking into con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is restrained from passing any orders in the matter based on the hearing already conducted on 21.08.2019. Further hearing shall be posted at the earliest with due intimation to the appellant. The 1st respondent shall pass appropriate orders on the basis of such further hearing, at the earliest possible. The writ appeals are disposed of accordingly. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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