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2019 (10) TMI 24 - KERALA HIGH COURTValidity of assessment order - ex-parte order - principles of natural justice - HELD THAT:- It is not in dispute that Ext.P3 assessment order was one that was passed exparte. It is also not in dispute that the reply that was preferred by the petitioner to the assessment proposals were received by the 1st respondent on 10.12.2018. Inasmuch as the fact of receipt of the reply to the pre-assessment notice on 10.12.2018 would clearly indicate that there was no attempt by the petitioner to protract proceedings, the 1st respondent ought not to have acted in such haste in a matter pertaining to an assessment of the petitioner under the KVAT Act - Ext.P3 assessment order is one that was vitiated by a non-compliance with the rules of natural justice. The 1st respondent is directed to complete the assessment proceedings afresh, after hearing the petitioner - petition allowed.
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