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2017 (1) TMI 1646 - KERALA HIGH COURTValidity of assessment notice u/s 67 of the KVAT Act, 2003 - petitioner has also submitted the reply - Held that:- It is for the Intelligence authority to consider the reply after affording an opportunity of hearing and pass appropriate orders - Petition rejected without any observation on merits relegating the party to the authority who issued notice.
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