TMI Blog2014 (7) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- exhibits P9 and P9(a) notices issued under sections 25(1) and 67(1) of the KVAT Act show that in both these notices, the petitioner was called upon to file objections and was also offered an opportunity of hearing. In response to these notices, the petitioner submitted the relevant bills of lading. On receipt of these bills, all that the first respondent has done is that he has gone thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANTONY DOMINIC, J. ANTONY DOMINIC J.- The petitioner is a dealer under the Kerala Value Added Tax Act, 2003. 2. It is stated in the statement filed on behalf of the respondent that the petitioner claimed exemption on sales in the course of import for the years 2009-10, 2010-11 and 2011-12. On the basis that they have not filed any satisfactory document to prove the claim of exemption, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to P6 orders. It is challenging exhibits P1 to P6 orders, this writ petition is filed. 5. The ground urged by the learned senior counsel for the petitioner is that factual conclusions have been arrived at in the assessment orders and penalty orders without disclosing those facts to the petitioner. On that basis, counsel contended that exhibits P1 to P6 orders are passed in violation of the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments produced by the petitioner. For arriving at such conclusions, I do not think it was necessary for the respondent to have issued notice other than the notices issued under sections 25(1) and 67(1) of the KVAT Act. This is also a case where after producing bills of lading, the petitioner did not seek any further opportunity of hearing. 8. In such circumstances, I am not persuaded to thin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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