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2020 (4) TMI 236 - HC - VAT and Sales TaxImposition of penalty - Appealable order u/s 67 of the Kerala Value Added Tax Act - principles of natural justice - HELD THAT:- The references in the assessment order to the opportunity of hearing on 23.4.2018, 10.5.2018 and 31.01.2019, the submission of the petitioner cannot be even suggested for the reason that the notices are dated 18.12.2018. The aforementioned arguments are not able to cut ice in view of the reference as it was pertaining to the opportunity given after issuance of notice dated 10.4.2018 for production of books of accounts and the date of opportunity of hearing was after the notice dated 18.12.2018. There are no justification in this writ petition to bring the matter within the realm of judicial review to form an opinion that the principles of natural justice were flouted - petition dismissed.
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