9911796707
TMI Blog2013 (5) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... y registered under the Companies Act engaged in export activities. They are an assessee on the rolls of the 3rd respondent. They were issued Ext.P2 notice under Section 24 of the KVAT Act which also stated that they will be given an opportunity of hearing on 19/9/2012. 2. Petitioner states that after receipt of the notice, the Chairman of the Company expired on 16/9/2012 and the funeral was to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uance to Ext.P2. It is submitted that the fact of death was intimated to the 3rd respondent by Ext.P4, where a request was also made for an adjournment. It is stated that without granting their request, assessment was completed which according to the petitioner is in violation of the principles of natural justice. 4. The case was adjourned for the learned Government Pleader to obtain instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner cannot be taken as a willful one. In such circumstances, I feel that fairness requires that the matter should be reconsidered with an opportunity to the petitioner to file their objections to Ext.P2 notice and also with an opportunity of hearing. In order to enable the 3rd respondent to do so, I quash Ext.P6 assessment order and notice of demand and direct that within two weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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