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2019 (11) TMI 1065

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..... COURT - TMI
KERALA HIGH COURT - HC
Dated:- 19-11-2019
WP(C). No. 12596 OF 2019(Y) And W.P.(C)No.23545/2019 - -
CST, VAT & Sales Tax
MR A. K. JAYASANKARAN NAMBIAR, JJ. For The Petitioner : ADVS. SRI. T. M. SREEDHARAN (SR. ), SMT. NISHA JOHN AND SRI. V. P. NARAYANAN For The Respondent : GOVERNMENT PLEADER SMT. M. M. JASMINE, GP JUDGMENT As both these writ petitions involve a comm .....

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..... sed while the writ petition challenging the penalty proceedings were pending before this Court and that the assessment order was communicated to the petitioner after the date of the interim order passed in W.P.(C) No.12596/2019 that restrained the respondents from proceeding further with the pre-assessment notice issued to the petitioner. 3. The challenge in W.P.(C) No.12596/2019 against Ext.P5 .....

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..... ndent to pass fresh orders in lieu thereof, after hearing the petitioner and taking note of the assessment order that has since been passed by the Assessing Authority, in relation to the petitioner for the same assessment year. To enable the 4th respondent to do so, I direct the petitioner to be present before the 4th respondent at his office at 11.am on 10.12.2019. The 4th respondent shall pass f .....

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..... roceedings under Article 226 of the Constitution of India. The writ petition, in its challenge against Ext.P6 assessment order, therefore fails, and is accordingly dismissed. 5. Taking note of the submission of the learned counsel for the petitioner that the petitioner would require some time to move the Appellate Authority, in a challenge against the assessment order, I direct that recovery pro .....

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