2016 (11) TMI 1540

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..... r, for the respondents. JUDGMENT Petitioner challenges Ext.P3 assessment order passed under Section 25(1) of the Kerala Value Added Tax Act, 2003 inter alia contending that the order had been passed in gross violation of the principles of natural justice. Petitioner submits that he sought for verification of the records seized along with the books of accounts in his presence and without adhering .....

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..... . State of Kerala [ 2008(4) KHC 79] and a Division Bench judgment of this court in O.T.R Nos.131 and 137 of 2015 decided on 26/09/2016 (General Trading Co. v. State of Kerala). The petitioner also submits that the records, which were seized, were on the basis of the shop inspection conducted as early as in the year 2008 and until now, the documents have not been returned though the proceedings had .....

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..... a whereas the Officer had proceeded on the basis that the penalty order had become final. 5. As already observed, when independent proceedings are taken against an assessee by way of penalty as well as for escaped turnover, the contentions urged by the parties will have to be considered in its proper perspective. When the petitioner submits categorically that he will be able to explain the allege .....

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