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2018 (11) TMI 60 - KERALA HIGH COURTAssessment of escaped turnover - section 25(1) of KVAT Act - case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month's time. It is alleged that without giving any further intimation in the matter, the proceedings have been completed - Principles of Natural Justice. Held that:- In the absence of any communication on the request made by the petitioner, the assessing authority should not have completed the assessments, without a further notice to the petitioner - In so far as the said course was not adopted by the assessing authority, I am in agreement with the case set up by the petitioner that Exts.P3 and P3(a) orders are vitiated for non compliance of the principles of natural justice. The assessing authority is directed to complete the assessments pursuant to Exts.P1 and P1(a) notices afresh, after affording the petitioner an opportunity of hearing - petition allowed by way of remand.
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