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2013 (3) TMI 23 - KERALA HIGH COURTReopening of assessment - KVAT Act - on receipt of notice, petitioner submitted Ext.P2, requesting the first respondent to allow time for submitting reply which was received by the first respondent on 30.11.2012 but Ext.P3 orders stating tax due assessed and interest thereon were parsed on the next day i.e. 1.12.2012 - Held that:- As if the request of the petitioner was impermissible, the respondent ought to have communicated its rejection to the petitioner before making assessment. At any rate Ext.P3 order stating tax due assessed has been passed without allowing the petitioner an opportunity to file his reply or affording him an opportunity of hearing, thus it is untenable and be quashed.
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