2016 (8) TMI 174
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....T PLEADER SMT.LILLY.K.T JUDGMENT Petitioner challenges Ext.P5 order on the ground that the order had been passed in gross violation of principles of natural justice. It is stated that even in Ext.P1 notice of hearing issued under Section 25 (1) of the Kerala Value Added Tax, 2003. Petitioner was called upon to file objection within fifteen days and in the meantime, he was given an opportunity fo....
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.... was no objection in the reply filed and the facts stated in the reply ought to have been considered and reasoned order ought to have been passed in Ext.P5. Further reference is also made to various judgments of this Court and the Apex Court to contend that the proper hearing in terms of proviso to Section 25 (1) is not an empty formality. 4. Learned Government Pleader, on the other hand, submits....
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....ission. Copy of Reconciliation statement is attached herein. 2. Request for revising return has been sent to your goodselves through e-mail. Copy of letter certified by Chartered Accountant is also enclosed herewith. 3. We request you to kindly reconsider the proposal in the light of the foregoing submission and to do justice to us and if you are not satisfied with above, one more opportunity of....
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.... conclusion that the allegation in the preassessment notice is admitted. When the fact itself is admitted, then the other question is whether any return has to be revised or not. That is a separate proceeding, which ought to have been considered separately and with reference to it, the order was passed and at the relevant time, no revision was filed. Under such circumstances, there was justificati....