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2019 (7) TMI 474 - KERALA HIGH COURTPrinciples of natural justice - Ext.P7 order dated 15.01.2019 - whether violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India or not? - HELD THAT:- Section 25 of the Act confers power on the second respondent to assess or reassess the alleged escaped turnover. In other words the second respondent is reopening the self-assessment already accepted for the subject year. The assessment is reopened by referring to two circumstances already referred to above. The petitioner through both the replies i.e. Exts.P3 and P5 requested for opportunity of hearing before a decision is taken. The case of respondents is that Ext.P7 is not vitiated by the breach of principle of natural justice, for opportunity was afforded through Ext.P2, reply is received through Ext.P3 and thereafter order in Ext.P7 was made. In the considered view of this Court the said contention loses sight of an important circumstance to appreciate the effectiveness of procedural fairness afforded by the second respondent to the petitioner. The petitioner in Ext.P3 as well as in Ext.P5 has been demanding opportunity of hearing firstly to reconcile the disputed details or explain the reasons basing on which the second respondent is entertaining on the subcontract execution and Form 20H. Ext.P7 alone warrants interference and accordingly set aside. Matter remitted to second respondent for consideration and disposal in accordance with law - petition allowed by way of remand.
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