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2022 (3) TMI 688 - HC - VAT and Sales TaxValidity of assessment order - service of demand notice - violation of principles of natural justice - Section 25(1) of the Kerala Value Added Tax Act, 2003 - HELD THAT:- Apparently, from the address shown in the orders of assessment, issued against the petitioner, it is evident that the notice was not been send to the correct address of the petitioner. Similarly, the e-mail address to which the notice is supposed to have been send, is stated by the counsel for the petitioner as the e-mail ID of an earlier employee, who had left the services of the petitioner even before the reassessment proposal was issued. The veracity or otherwise of the notice through e-mail is not being probed at this juncture, having regard to the nature of the order that is proposed to pass in the instant case. Indisputably, the hard copy of the notice issued by registered post to the petitioner was send not to the changed address maintained in the register of the tax authorities, but only to the prior address. After the address particulars of the petitioner was corrected, as is seen from Ext.P2 registration certificate, the assessing officer ought to have issued the notice to the correct address - the petitioner is justified in contending that the impugned orders are issued in violation of the principles of natural justice for non service of notice. Since the assessment orders relate to the years 2017- 18, it is necessary that the assessing officer be directed to complete the assessments against the petitioner, as expeditiously as possible - the assessing officer is directed to grant a fresh opportunity to the petitioner to file their objections to the proposal for reassessment and pass appropriate orders after granting an opportunity of hearing, within a period of three months from the date of receipt of a copy of this judgement - petition allowed.
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