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2012 (12) TMI 359 - KERALA HIGH COURTWrit petition – Kerala Value Added Tax Act - violation of principles of natural justice – alleged that without issuing any notice or hearing the petitioner, exhibit P9 assessment order was passed – Held that:- Assessment will be completed only if the assessment order is served on the assessee and any objection filed by the assessee disputing the assessment order should also be considered before completing the final assessment. If that principle is applied to the facts of this case, it can be seen that as on November 7, 2009 when exhibit P11 order was passed the first respondent should have taken into account the contentions 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
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