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2022 (2) TMI 1371 - KERALA HIGH COURTLevy of penalty under section 25(AA) of KVAT Act - consequent proceedings - proceedings imposing penalty have already been challenged before this court and the subject-matter of pending proceedings - HELD THAT:- On a perusal of the assessment order it is evident that the assessee had refused to avail the opportunity of personal hearing granted on November 29, 2021. It is also noticed that the proposal for assessment was based upon the unaccounted sales for the year 2015-16, which was brought to the notice of the assessee. The procedure adopted by the assessing officer shows that the officer had complied with the principles of natural justice. The pendency of writ petition as W. P. (C) No. 28713/2017 and the interim order of stay dated August 30, 2017 are confined to the penalty proceedings. As rightly observed by the assessing officer, the stay granted in W. P. (C) No. 28713/2017 is only against the recovery proceedings to realize the penalty imposed in the order under challenge in that writ petition. There was no restraint in the assessment proceedings initiated under section 25AA of the Act. There was no irregularity or absence of jurisdiction for the assessing officer to proceed to assess the petitioner - no jurisdictional error is caused in issuing the impugned order warranting an interference under article 226 of the Constitution of India - petition dismissed.
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