9911796707
TMI Blog2022 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... OVT. PLEADER JUDGMENT Petitioner challenges the order of assessment issued under section 25(1) of the Kerala Value Added Tax Act, 2003 (for short 'the Act'). Petitioner is an assessee registered under the Act. Though the appellate remedy is available to the petitioner, the jurisdiction of this Court is invoked since the impugned order is alleged to have been issued in violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have heard Sri.S.Anil Kumar, the learned counsel for the petitioner as well as Smt.Jasmin M.M., the learned Government Pleader for the respondent. 5. Admittedly, before issuing Ext.P4 order of assessment, the assessee was not given an opportunity of hearing. The assessing officer has in the assessment order, observed as follows: "The dealer had (sic.) given an opportunity to file written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper reply to proposal." 6. After the aforesaid observation, the assessing officer proceeded to consider the case of the assessee on merits and issued the impugned order of assessment. 7. It is evident from a reading of the above extracted portion from the impugned order, that, the opportunity for filing written objections and for personal hearing was granted to the petitioner on the same day, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 'pre-requisite' to enable the assessing authority to proceed to determine the tax to the best of its judgment. On receipt of the notice, the assessee is at liberty to explain the position and if the explanation is satisfactory, the assessing authority may not proceed further and the matter may be closed. If the explanation is not satisfactory, then the question comes, as to the necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not even considered by the officer. In such circumstances, I am of the firm view that the principles of natural justice was infringed while issuing Ext.P4. The impugned order of assessment is therefore liable to be set aside. However, the interest of justice demands that the assessing officer passes fresh orders of assessment in a time bound manner, after granting an opportunity of hearing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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