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2019 (8) TMI 633 - HC - VAT and Sales TaxValidity of assessment order - Section 25(1) of Kerala Value Added Tax Act, 2003 - main allegation against the petitioner in the notice dated 12.02.2019 is that the petitioner transported goods without proper and/or genuine documents - petitioner requested for calling for the books of accounts and invoices from the list of dealers and suppliers to verify whether goods had been transported except in the manner known to law - HELD THAT:- The second respondent without a request from the petitioner ought to have given opportunity of hearing before passing Ext.P3. The petitioner, to prove the bona fides in the movement of goods undertaken by the petitioner, volunteered through an application filed on 22.03.2019 to summon books of accounts and invoices from the dealers and suppliers of the petitioner. The illegality committed in this behalf is that no order on the request of the petitioner is made and then the very valuable opportunity is denied to prove the case of the petitioner. Further the second respondent assumes ipse dixit, what he sates in the show cause notice dated 12.02.2019. This Court is of the view that the second respondent, while exercising his power under Section 25 and concluding the reassessment resulting in fixation of tax liability, is expected to act fairly, reasonably and in accordance with the requirement of the Act. The fairness of procedure is not an abstract application by Courts to interfere with orders passed by the statutory authorities by merely stating that principles of natural justice are denied or deviated, but is tested subtly on case to case basis by taking note of undisputed facts. Matter remitted to the second respondent - petitioner is directed to appear before the second respondent on 07.08.2019 with all documents on which the petitioner intends to support its case.
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