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2013 (2) TMI 437 - KERALA HIGH COURTViolation of the principles of natural justice - Assessment order ( passed rejecting assessee's request to grant more time - Held that:- As per this office notice dated 18/10/2012, the dealer was granted an opportunity of being heard in person on 5.11.2012. The assessee has availed the above chance through their Authorized representative & argument put forth by the Authorized representative at the time of personal hearing was only the repetition of what they had represented in the reply dated 01.11.2012." There is no averment in the writ petition that the aforesaid statements in Ext.P3 are factually incorrect. If that be so, petitioner was afforded an opportunity of hearing on 5/11/2012 which is after receipt of Ext.P2 reply. This belies the case of the petitioner that Ext.P3 assessment order was passed in violation of the principles of natural justice. For that reason, decline to interfere.
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