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2012 (11) TMI 292 - KERALA HIGH COURTReopening of Assessment under section 17D of the Kerala General Sales Tax Act – complaint of petitioner was that the assessment was completed without affording him adequate opportunity to file his objections or giving him an opportunity of hearing – Held that:- When a person complains that principles of natural justice has been violated it is also incumbent on the part of the said person to show that by such violation prejudice has been caused. Section 17D(2)(d) of the KGST Act, 1963, permits reopening of assessment completed provided fresh materials pertaining to tax have been received. Section also contemplates that such reopening shall be only with the prior permission of the Commissioner - this is a case where fresh materials were received justifying reopening as contemplated under section 17D(2)(d) of the KGST Act. In such situation the petitioner cannot complain that any prejudice has been caused to him - re-opening also should be conducted in the manner as in section 17D
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