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TMI Blog2010 (10) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... UMAMAHESWAR For the Respondent : R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K. GOVINDAN JUDGMENT Ext.P1 is the order of assessment issued against the petitioner under Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), with respect to the assessment year 2005-06. Aggrieved by Ext.P1, the petitioner had preferred statutory appeal before the 2nd respondent, as evidenced f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no defect which need rectification. Petitioner is challenging Ext.P8 in this writ petition. 3. On a perusal of Ext.P8 it is evident that the order does not contain any indication regarding proper consideration of the mater. It is stated in Ext.P8 that the defect pointed out in the application is not coming within the purview of Section 66 of the KVAT Act. The authority had extracted the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king order, after affording an opportunity of hearing to the petitioner. 5. The 2nd respondent is directed to consider and pass orders on Ext.P4 stay petition, if the appeal is registered on the files, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 6. Till such ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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