TMI Blog2018 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... at on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month's time. It is alleged that without giving any further intimation in the matter, the proceedings have been completed - Principles of Natural Justice. Held that:- In the absence of any communication on the request made by the petitioner, the assessing authority should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Kerala Value Added Tax Act ('the Act'). The escaped turnover of the petitioner for the period 2011-'12 and 2013-'14 was sought to be assessed by the assessing authority invoking the powers under section 25(1) of the Act by issuing Exts.P1 and P1(a) notices. The case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 30.12.2012, and since they have not raised objections against the notices even after the expiry of one month, the assessments have been completed as proposed in the notices on 2.2.2018. The learned Government Pleader, however, conceded that no communication has been given to the petitioner on the adjournment request made by them. In the absence of any communication on the request made by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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