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2019 (9) TMI 525

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..... TMENT, MATTANCHERRY, COCHIN - 2019 (9) TMI 525 - KERALA HIGH COURT - TMI - Assessment of turnover - KVAT Act - CST Act - non-consideration of all points raised by the petitioner - HELD THAT:- A bare look at these exhibits demonstrates that the objections raised by the Senior Counsel on the mode and manner of examination by respondents is tenable. On the short ground of non-consideration of all th .....

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..... ed Senior Counsel for the petitioner and Dr. Thushara James, the learned Government Pleader for respondents. 2. The petitioner challenges Exts. P8 and P9 order and demand respectively to the extent the order is against the petitioner. The first and foremost ground of challenge is that the turnover amounting to ₹ 9,75,30,007/- is assessed both under the Kerala Value Added Tax .....

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..... etitioner may be given liberty to workout relief by filing statutory appeal. To the pointed query of the Court whether Ext.P8 could be treated as an order which speaks for itself and there exists independent consideration of reply offered by the respondents. The learned Government Pleader re-read the order in Ext.P8 and left it to Court to appreciate whether it conveys or does not convey. .....

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..... if so advised on 19.09.2019. The enquiry on 19.09.2019 is re-considered to the extent of ₹ 9,75,30,007/-. All the objections available in this behalf are left open for consideration, firstly by the second respondent. The petitioner, if is finally aggrieved by the decision taken in this behalf, it is free to work out the remedies available in accordance with law. The writ pet .....

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