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2019 (7) TMI 143 - HC - VAT and Sales TaxPrinciples of natural justice - main argument of the appellant was that, he was not given an opportunity to raise any objections and to produce the documents - Imposition of penalty u/s 67(1) of the Kerala Value Added Tax Act - HELD THAT:- On a perusal of the orders imposing penalty it is clearly mentioned that, after conducting the shop inspection, an opportunity was afforded to the appellant by calling upon him to produce the books of accounts and also afforded an opportunity of personal hearing on 15.06.2015. But the dealer had failed to produce any documents despite two adjournments granted in that respect. It is mentioned in the said order that, after receipt of the proposal notice issued under Section 67(1) of the KVAT Act, the appellant had requested to issue copies of all the recoveries and also requested two weeks time. It is also mentioned that the appellant had obtained all the necessary copies of the recoveries, during May 2018 itself. We do not think that there occurred any denial of opportunity from the side of the authority concerned. Prima facie we are not satisfied that there occurred any violation of the principles of natural justice - However, we make it clear that the appellant has got an effective remedy to challenge the impugned order in statutory appeal. Appeal dismissed - decided against appellant.
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