2020 (10) TMI 954

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..... ion to file reply, even the rate of tax as per Section 6(1) of the KVAT has not been charged properly - HELD THAT:- Discretion by warranting interference under Article 226 of the Constitution of India can be always exercised in case, on perusal of the impugned order, prima facie, it is established to be without jurisdiction or non- adherence to the principles of natural justice. But the argument .....

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..... Goods Services Tax Department i.e., proceedings of the Assistant Commissioner, Assessment Special Circle, Kollam, inter alia on the facts that no opportunity of hearing was granted, except permission to file reply, even the rate of tax as per Section 6(1) of the KVAT has not been charged properly. In other words concessional rate of 0.5% of the sale of the used motor vehicles has not been looked .....

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..... ome the period of limitation in case of any interference as assessment year, in the instant case is 2013-14, and there may not be possible idea for taking any objection. 4. I have heard learned counsel for the parties and appraised the paper books and am of the view that there is no force or merit. 5. Discretion by warranting interference under Article 226 of the Constitution of India can be .....

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