2011 (3) TMI 1522

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..... . ABDUL REHIM J.-Exhibit P3 order of assessment finalised under section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) with respect to the assessment year 2007-08 is under challenge in this writ petition. The assessment order is challenged without resorting to the remedy of statutory appeal on the ground that the order in question is per se illegal, since the authority had violated the m .....

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..... all the contentions since it is devoid of any merits. 4. The learned counsel for the petitioner points out that the opportunity of hearing contemplated under section 25(1) is not an empty formality and non-compliance of such procedure will vitiate the order of assessment. He relies on a decision of this court in Suzion Infrastructure Service Ltd. v. Commercial Tax Officer (W.C.) [2010] 35 VST 45 .....

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..... ter affording an opportunity of hearing to the petitioner. Needless to say that the petitioner shall be afforded with opportunity to produce documents and books of accounts in support of his contentions. Fresh orders of assessment in this regard shall be issued as early as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment.
Case laws, Decisi .....

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