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2016 (2) TMI 929 - KERALA HIGH COURT

2016 (2) TMI 929 - KERALA HIGH COURT - TMI - Completion of the assessment proceedings pursuant to the pre-assessment notices - clarification sought in the earlier writ petition and till such time the clarification is issued, all matter was to be kept in abeyance - application for clarification could not be considered, since the adjudication order had already been passed in the matter - whether the adjudication order passed without receiving clarifications is maintainable and need to be complied .....

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n orders passed without clarification is quashed and the respondent directed to pass fresh orders on the application for clarification submitted by the petitioner, after affording the petitioner an opportunity of hearing. - The respondent to pass fresh orders as directed, within a period of one month, after hearing the petitioner. The respondent shall pass fresh orders of assessment in relation to the petitioner, only after the issuance of clarification as directed earlier and after hearing .....

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at led to the filing of the writ petition are that, the petitioner, who is a dealer in energy drinks under the brand name 'Red Bull' had approached this Court earlier, through W.P.(C). 35373/2015, aggrieved by the pre-assessment notices, that were served on him proposing the completion of an assessment, and imposition of a penalty under the KVAT Act, for the assessment year 2014-15. The issue involved in the pre-assessment notices was basically with regard to classification of the produc .....

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spondent, this Court had disposed W.P.(C) No.35373/2015, by directing the authority for clarification, to consider and pass orders on the clarification petition, within a period of two months from the date of receipt of a copy of the judgment, after hearing the petitioner, and also directing that further proceedings pursuant to the pre-assessment notices served on the petitioner be kept in abeyance, till such time as the authority for clarification passed orders in the clarification petition as .....

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egard to passing orders on the clarification application was delegated by the 2nd respondent, passed Ext.P11 order, holding that the application for clarification could not be considered, since the 1st respondent had already passed an adjudication order in the matter. In the writ petition, Exts.P10 orders of the 1st respondent and P11 order of the 3rd respondent are impugned inter alia on the ground that Ext.P10 orders were passed to over reach the directions in Ext.P9 judgment, and Ext.P11 orde .....

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