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2014 (4) TMI 254

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..... iled objections with reference to the actual facts and circumstances and as to the dispute with regard to the taxable event - It is not a fit case to interfere at this stage; more so when acceptability of the contention raised by the petitioner with reference to the actual facts will have to be ascertained with reference to the relevant records by the assessing authority - As such, an order has to .....

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..... For the Petitioner : P. N. Damodaran Namboodiri For the Respondent : Smt. Shoba Annamma Eapen JUDGMENT 1. The petitioner has approached this Court challenging Ext.P4 notice issued by the 1st respondent under Section 25(1) of the KVAT Act, 2003, in respect of the assessment year 2011-2012 and Ext.P6 order passed by the 1st respondent in respect of the previous assessment year 2010 .....

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..... l tax liability with interest as shown therein. The petitioner was also served with a demand notice, but since the payment was not effected, the machinery under the Revenue Recovery Act was set in motion and Ext.P7 was issued, demanding the due amount. On receipt of the said proceedings, the petitioner submitted Ext.P8 request before the 2nd respondent for enabling the petitioner to satisfy the li .....

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..... oes not find it as a fit case to interfere at this stage, (at the notice stage); more so when acceptability of the contention raised by the petitioner with reference to the actual facts will have to be ascertained with reference to the relevant records by the assessing authority. As such, an order has to be passed on the basis of the facts and evidence, which does not come with the realm of this C .....

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