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2022 (3) TMI 224 - KERALA HIGH COURTValidity of assessment order - impugned order having allegedly been rendered, without any hearing - opportunity of hearing was not granted to the petitioner - violation of principles of natural justice - HELD THAT:- An assessment order issued under section 25(1) of the KVAT Act is impugned in this writ petition. The jurisdiction of the High Court to interfere in matters relating to assessment of tax arises only when there is an infringement of fundamental rights or when the taxing authorities have assumed a jurisdiction not vested in it or when there is a violation of the principles of natural justice or when there is a challenge to the vires of the Statute. A perusal of the notices issued by the respondent as Ext.P2 and Ext.P5 reveals that the latter of the notices dated 05.01.2021 was for a different amount and therefore the petitioner ought to have replied to the specific allegations mentioned in the said notice dated 05.01.2021. Failure to consider the reply dated 08.05.2018, is, therefore, not material, since the officer had, subsequent to the original notice, issued a fresh notice within the period of limitation raising a different set of allegations - failure to consider Ext.P3 reply given by the petitioner, while issuing Ext.P11 order of assessment, does not vitiate the assessment order. The petitioner was granted sufficient opportunity to contest the assessment proceedings and his failure to do so cannot be regarded as a violation of the principles of natural justice to invoke the discretionary jurisdiction of this Court under Article 226 of the Constitution - the writ petition stands dismissed.
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