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2019 (2) TMI 1477 - KERALA HIGH COURTCompounding rate of tax - section 8A of KVAT Act - principles of natural justice - Held that:- The record submitted, the first Intelligence Officer might not have acted immediately. That inaction, I am afraid, cannot be regarded as his getting satisfied with the petitioner’s explanation. That satisfaction, if any, must translate into some concrete measure: an order by the Intelligence Officer, say, resulting in the closure of the proceedings. That has not happened. On the contrary, the successor Intelligence Officer simply proceeded with the matter from where it had been left. She, in fact, issued notice and proceeded further. So the replacement of one officer with another does not lead to any disruption in adjudication. The proceedings are deemed to have been continued - Then the petitioner's counsel has also, on merits, insisted that the second respondent has not considered the petitioner's books of accounts and other materials the petitioner produced. If that were so, it would not amount to the second respondent’s violating the principles of natural justice. It is then, at best, a shortcoming on merits. The petitioner has an efficacious alternative remedy, and must approach the appellate authority - petition dismissed.
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