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2013 (2) TMI 161 - KERALA HIGH COURTNon filing of monthly returns - KVAT Act - the officer who issued Ext.P1 notice was transferred and his successor took charge - assessee contested against assessment completed by successor without affording the petitioner an opportunity of hearing - invoking benefit of Section 95 of the KVAT Act - Held that:- This is a case where the petitioner was issued Ext.P1 notice & allegations in Ext.P1 were not contradicted by the petitioner by filing any reply or producing any documents. Petitioner did not seek any hearing and also did not appear before the assessing officer on 24/4/2012 & in this background that Ext.P2 order was passed. The only option that was available to the AO was to finalize the assessment based on the material available before him as the petitioner having not filed any reply or produced any documents, had no contention to urge before the assessing officer - petitioner was not entitled to the benefit of the proviso to Section 95 and in any case the absence of such a hearing has not caused any prejudice to the petitioner - wit dismissed.
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