9911796707
TMI Blog2020 (12) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 rectification application filed by the petitioner is one in violation of the principles of natural justice, since the petitioner was not afforded with an opportunity of being heard. Therefore, the said order is liable to be set aside and the 2nd respondent has to reconsider that application, with notice to the petitioner and after affording it an opportunity of being heard. This writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has filed this writ petition under Article 226 of the Constitution of India seeking a writ of certiorari to quash Ext.P10 order of assessment dated 26.08.2020 issued by the 2 nd respondent Sales Tax Officer (Works Contract) under the Kerala Value Added Tax Act, 2003, for the assessment year 2011-12 and Ext.P14 order dated 18.11.2020 of the said respondent in the rectification applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as discernible from Ext.P10 order (4th paragraph in page 6), the petitioner was granted an opportunity of personal hearing before passing the order of assessment. However, Ext.P14 order passed in Ext.P13 rectification application is one without affording the petitioner an opportunity of being heard. 5. Ext.P14 order passed by the 2nd respondent in Ext.P13 rectification application filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a period of one month from this date. Till such orders are passed, any recovery proceedings pursuant to Ext.P10 order of assessment shall be kept in abeyance. The challenge made in this writ petition against Ext.P10 order of assessment is left open, since Ext.P13 rectification application under Section 66 of the Kerala Value Added Tax Act is directed to be reconsidered by the 2nd responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
