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2019 (8) TMI 596 - HC - VAT and Sales TaxValidity of assessment order - principles of natural justice - Section 25(1) of Kerala Value Added Tax Act, 2003 - mis-classification of taxable item - petitioner failed to produce the documents, accounts etc. - HELD THAT:- The petitioner has been making efforts to get full information and simultaneously from the correspondence made with respondent shows that was requesting for grant of reasonable time. Order in Ext.P5 substantially rests on hearing dated 26.11.2018. There could not have been hearing on 26.11.2018 on a request alone was made for time. Ext.P5 does not satisfy the requirement of principles of natural justice and also not in accordance with the prescription of Section 25 of the Act. The dates chronologically adverted to in the judgment demonstrate that Ext.P5 order is made without giving sufficient opportunity or following procedural fairness while determining the further tax liability on the petitioner. The petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation against the petitioner and has requested for two more months from 24.12.2018. The respondent is of the view that further time of two months, if is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time from 24.12.2018. Ext.P5 order is set aside as violative of principles of natural justice and Section 25 of the Act - Petition disposed off.
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