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2019 (4) TMI 1550 - KERALA HIGH COURTValidity of assessment order - Ext.P1 is assailed is that the petitioner on account of a few health issues was unable to move out of the house or appear before the first respondent on the dates when enquiry was held - HELD THAT:- This Court, prima facie, is of the view that the case in hand is not a case of complete denial of opportunity to petitioner or following the requirements of the Kerala Value Added Tax Act, 2003; but a case of examining whether the opportunity afforded to petitioner merits reasonableness and the opportunity if is lost, can the petitioner take advantage of his last opportunity to get the matter decided afresh by the 1st respondent. Without much deliberation by taking note of contents in Ext.P4 and also the bona fide offer of petitioner to deposit substantial a sum of ₹ 2,00,000/- even before the assessment order is passed would go to show that the petitioner was in fact prevented from availing the opportunity given to the first respondent beyond the circumstances under his control. Ext.P1 assessment order is set aside and the matter is remitted to the first respondent for disposal in accordance with law - appeal disposed off by way of remand.
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