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2019 (6) TMI 1346 - HC - VAT and Sales TaxEnquiry issued under Section 47(6) of the Kerala Value Added Tax Act, 2003 - ex-parte order - denial of opportunity of hearing - principles of natural justice - whether the quick succession of dates from Exts.P1 to P4, amounts to affording reasonable opportunity or there is violation of principles of natural justice? - HELD THAT:- This Court has difficulty in accepting the contention now vehemently put forward by the learned Government Pleader, for the petitioner at no point of time tried to procrastinate the enquiry and the one adjournment, which he is otherwise legally entitled to is also brushed aside in haste. Ext.P4 is set aside as contrary to principles of natural justice - The matter is remitted to first respondent for consideration and disposal in accordance with law - petition allowed by way of remand.
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