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M/s Vembanad Tempo Versus The Agricultural Income Tax And Commercial Tax Officer And Others

2015 (6) TMI 266 - KERALA HIGH COURT

Validity of impugned order - Violation of principle of natural justice - Held that:- conduct of the petitioner in not filing his objections within the time granted by the first appellate authority, I am of the view that the challenge in the writ peti .....

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the alternate remedy of filing an appeal against Ext.P7 order of the 1st respondent before the appellate authority under the KVAT Act. - Decided against assessee. - WP (C). No. 9158 of 2015 (T) - Dated:- 23-3-2015 - A K Jayasankaran Nambiar,JJ. For t .....

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Kerala Value Added Tax Act, hereinafter referred to as 'KVAT Act', for the assessment year 2007-08. The contention in the writ petition against Ext.P7 order is that the said order was passed in gross violation of the rules of natural justice .....

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eration of the facts and circumstances of the case and the submissions made across the bar, I find that this is a case where the assessment order originally passed against the petitioner for the same assessment year, was carried in appeal by the appe .....

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letion of the assessment, and had also not heard the petitioner, prior to passing of the said order. Taking note of the said fact, the appellate authority set aside the assessment order and remanded the matter back to the original authority. In Ext.P .....

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ppropriate orders, after considering the objections of the petitioner. It is not in dispute that even after receipt of Ext.P2 order, the petitioner did not file his objections, within the period granted by the appellate authority. Instead, the petiti .....

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