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2020 (4) TMI 238 - HC - VAT and Sales TaxImposition of penalty u/s 67(1) of the Kerala VAT Act, 2003 - violation of principles of natural justice - HELD THAT:- An opportunity of personal hearing was offered in Exts.P8 and P9 notice, on 17.01.2019. But the appellants submitted adjournment applications seeking three week's time, on the premise that they are trying to file the returns and to remit the tax due, in the meanwhile. It was also stated that the Charted Accountant of the appellant is not in station to prepare the documents and to appear for the hearing. Evidently, the 1st respondent adjourned the hearing to 31.01.2019, on accepting the request of the appellant. But on 31.01.2019 also, the appellant submitted applications for adjournment stating the very same reasons. We are not in a position to hold that, the observations contained in the impugned order that the appellant had failed to submit any objections, is factually incorrect. As a consequence, we find no reason to disagree with the learned Single Judge on the findings with respect to the above said aspects - Appeal dismissed.
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