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2020 (7) TMI 470 - HC - VAT and Sales TaxPrinciples of Natural Justice - Jurisdiction - Power of Respondent of Re-opening of self assessment after expiry of statutory time limit - section 25A to KVAT Act - HELD THAT:- The matter in issue is covered in favour of the petitioner as per Ext.P3 judgment in the case in Philips India Ltd. Vs. Assistant Commissioner & Others [2016 (10) TMI 814 - KERALA HIGH COURT] as well as by Ext.P4 judgment passed by this Court on 02/02/2017 in WP(c) 35493/2016. Ext.P3 judgment has been upheld by the Division Bench of this Court. Further petitioner has got a specific case that Ext.P2 order is an ex-parte order and the notice dated 26/09/2019 has not been served on the petitioner. The impugned Ext. P2 ex-parte order will stand quashed - Petition allowed by way of remand.
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