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TMI Blog2019 (9) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... MT. THUSHARA JAMES; GP JUDGMENT The petitioner has approached this Court aggrieved by Ext.P1 assessment order and Ext.P2 penalty order passed under the Kerala Value Added Tax Act ( KVAT Act, for short). The said orders confirmed a tax liability and also a penalty on three persons jointly and severally. The petitioner herein is only one of them, and is the owner of the vehicle that was involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the vehicle as also the driver of the vehicle. The notices sent to the petitioner, owner of the vehicle and the driver were returned by the postal authorities with the endorsement "not known" and "no such addressee in the door number" respectively. This would indicate that the petitioner and the driver of the vehicle had either furnished a wrong address to the department or had since changed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is accordingly dismissed. 7. It is submitted by the learned counsel for the petitioner that an appeal against Exts.P1 and P2 order will be preferred before the Appellate Authority within two weeks from today. To enable the petitioner to do so, and to pursue the matter before the Appellate Authority, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Exts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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