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2024 (2) TMI 724 - HC - VAT and Sales TaxValidity of assessment order under Section 25(1) of the Kerala Value Added Tax Act, 2003 - suppression of turnover - evasion of tax - petitioner never bothered to file a reply to the show cause notices and notices for producing the relevant records for completing the assessment - HELD THAT:- The assessment order would disclose that the petitioner was given notice for producing the relevant records to complete the assessment. The petitioner never bothered to file reply to the notices. The proposed assessment order was also served on the petitioner requiring him to file objection, if any. The petitioner did not file any objection to the proposed assessment order and not appeared for the personal hearing granted by the assessing authority - the impugned order is not without jurisdiction or against the express provision of the law. This court cannot examine the merit of the impugned assessment order as this court does not exercise the appellate jurisdiction. While exercising the writ jurisdiction, this court has to consider whether the order passed by the authority is within jurisdiction or without jurisdiction or it is against the express provision of the law. Both the conditions are absent in this present case and therefore, there are no ground to grant any indulgence to the petitioner against the impugned assessment order. The present writ petition is dismissed.
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