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2019 (11) TMI 1065 - KERALA HIGH COURTImposition of penalty - KVAT Act - assessment order challenged on the ground that the assessment order was passed while the writ petition challenging the penalty proceedings were pending before this Court and that the assessment order was communicated to the petitioner after the date of the interim order that restrained the respondents from proceeding further with the pre-assessment notice issued to the petitioner. HELD THAT:- On a perusal of Ext.P5 order, there is no mention with regard to any hearing having been extended to the petitioner. Under the said circumstances, without going into the other aspects urged by the petitioner in his challenge against Ext.P5 penalty order, Ext.P5 penalty order is set aside on the ground of violation of the rules of natural justice, and direct the 4th respondent to pass fresh orders in lieu thereof, after hearing the petitioner and taking note of the assessment order that has since been passed by the Assessing Authority, in relation to the petitioner for the same assessment year. Validity of assessment order - main challenge to the said order is only that the said order was passed at a time when there was a stay in operation, from this Court, against the passing of the said order - HELD THAT:- In the absence of any jurisdictional error or allegation regarding violation of the rules of natural justice, this Court would not be justified in interfering with Ext.P6 order in these proceedings under Article 226 of the Constitution of India. The writ petition, in its challenge against Ext.P6 assessment order, therefore fails, and is accordingly dismissed. The recovery proceedings for recovery of amounts confirmed against the petitioner by Ext.P6 order shall be kept in abeyance, for a period of one month, so as to enable the petitioner to move the Appellate Authority in the mean while - petition dismissed.
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