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2019 (9) TMI 640 - HC - VAT and Sales TaxValidity of assessment order - Section 25 of the Kerala VAT Act - assessment completed without issuance of SCN - Principles of Natural Justice - HELD THAT:- This Court is of the view that the assessment order dated 25.09.2018 is violative of principles of natural justice and contrary to Section 25 of the Kerala Value Added Tax Act. This Court is also satisfied with the explanation given by the petitioner that the petitioner is not served with the original copy of order of assessment dated 25.09.2018. This Court is not examining the merits or otherwise of the assessment order dated 25.09.2018. The assessment order is set aside and the matter restored to file.
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