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2015 (12) TMI 425 - HC - VAT and Sales TaxValidity of impugned notice - before passing the said orders, the petitioner was not afforded an opportunity to produce the records as contemplated in Section 22 of the Kerala Value Added Tax Act - Held that:- While passing assessment orders, the 1st respondent Assessing Officer did not comply with the provisions of Sections 22 to 25 in the matter of service of notices to the petitioner as also affording the petitioner an opportunity of being heard. In the decision of this Court in Shamon's case [2015 (11) TMI 1142 - KERALA HIGH COURT], this Court has clearly indicated the procedure that has to be followed by an Assessing Officer before resorting to an assessment on best judgment basis. - Assessing officer did not comply with the procedure that is required to be followed before completing an assessment on best judgment basis - Petition disposed of.
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