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2013 (3) TMI 496 - KERALA HIGH COURTNotice U/s 25(1) of the KVAT Act - Delivery / issue of order - Sought time for filing objections - By the time Ext.P3 was received, the order was already passed - Held that :- In Govt. Wood Workshop v. State of Kerala, another Division Bench had occasion to consider a similar question and following the view taken by a Bench of this Court in T.R.C.S Nos. 15 and 16 of 1981, it was held that the order of any authority cannot be said to be passed unless it is in some way pronounced or published or the party affected has the means of knowing it. - It is not enough if the order is made, signed and kept in the file, because such order may be liable to change at the hands of the authority who may modify it, or even destroy it, before it is made known, based on subsequent information, thinking or change of opinion. To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, for any possible change or modification therein. Therefore, the case of the petitioner is fully covered by the principles laid down by the Division Bench. Thus, it is obvious that the respondent has acted illegally in not considering the objections filed by the petitioner and for that reason Ext.P4 is unsustainable. - respondent directed to pass fresh orders on Ext.P1 notice, considering Ext.P3 objection and after affording the petitioner an opportunity of being heard.
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