TMI Blog2012 (12) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ns raised in exhibit P8. Admittedly this was not done and for that reason exhibit P9 is vitiated - direct that the first respondent shall issue notice to the petitioner, hear them and pass fresh orders in the matter duly adverting to exhibit P8 objection filed by the petitioner also - in the event of passing fresh assessment order, it is for the first respondent to consider whether notice is to be issued under section 67 of the KVAT Act - W. P. (C) No. 36712 of 2009 (H) - - - Dated:- 13-3-2012 - Antony Dominic, J. K. U. Vijayan and K. N. Sreekumaran for the Petitioner Sobha Annamma Eappen, Government Pleader for the Respondent JUDGEMENT Antony Dominic, J:- The petitioner is an assessee under the Kerala Value Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition has been filed praying to quash exhibits P9 and P11. The contention raised by the counsel for the petitioner is that though exhibit P8 objection was filed by the petitioner on October 30, 2009, as is evidenced by exhibit P8(a), exhibit P9 assessment order was passed on the basis that the petitioner did not file any objection in response to exhibit P7. This according to the counsel is illegal and therefore exhibit P9 is liable to be set aside. The learned Government Pleader however contends that as per exhibit P7 notice, objections were to be filed within seven days and the petitioner was also required to appear for hearing on any working day within the seven days period. According to her, despite such an opportunity given, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have taken into account the contentions raised in exhibit P8. Admittedly this was not done and for that reason exhibit P9 is vitiated. Therefore I set aside exhibit P9 and direct that the first respondent shall issue notice to the petitioner, hear them and pass fresh orders in the matter duly adverting to exhibit P8 objection filed by the petitioner also. Exhibit P11 penalty notice is a consequence of exhibit P9. Now that I have set aside exhibit P9, exhibit P11 notice also has to be set aside. Therefore this writ petition is disposed of directing that the first respondent shall reconsider the matter in the manner as directed above. It is made clear that in the event of passing fresh assessment order, it is for the first respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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