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M/s. Asian Plywood Industries Versus Commercial Tax Officer, Inspecting Assistant Commissioner, Commissioner of Commercial Taxes

2017 (6) TMI 789 - KERALA HIGH COURT

Non-Service of notice before completion of assessment proceedings - natural justice - Held that: - notice issued to the appellant in the 'business address' was only supplementary, since a proper notice was issued in the residential address of the man .....

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was returned 'unclaimed' - the case of appellant with reference to non-service of notice to be set aside - appeal dismissed - decided against appellant, - WA. No. 663 of 2017 () IN WP (C). 5334/2017 - Dated:- 4-4-2017 - P. R. Ramachandra Menon And A .....

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and P2(a) assessment orders. Contention was that, the pre-assessment notices were never served to the appellant, as the establishment was closed down much earlier, which was communicated to the authorities as per Ext. P1 e-mail; pursuant to which the .....

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and was a registered dealer on the rolls of the 1st respondent, both under the KVAT Act and the CST Act. It is stated that, because of some adverse circumstances, the unit of the appellant was closed and same was communicated to the 1st respondent th .....

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the financial years 2011 - '12 and 2012 - '13, alleging escaped turn over. The said notice was stated as never served to the appellant and still the assessment was completed as per Exts.P2 and P2(a). This made the appellants to challenge the .....

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was to be accepted, proper procedure had to be pursued in accordance with law, particularly under sub rule (27) of Rule 17 of the KVAT Rules. Observing that the petitioner was not entitled to have any relief, the writ petition was dismissed; however .....

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bmissions made before the learned single Judge. The learned counsel for the appellant submits that closure of the business was very much known to the authorities and as such, by virtue of the availability of the residential address of the partners, t .....

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