2021 (7) TMI 994

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..... ETITIONER:  SRI. AJI V.DEV, SRI. K.C. MOHANDAS AND SRI. ALAN PRIYADARSHI DEV RESPONDENTS: SMT. THUSHARA JAMES, SPLGP. JUDGMENT Heard both sides. 2. The petitioner is challenging the order in Ext.P8 imposing penalty passed under Section 67 of the KVAT Act for the year 2017-2018. Only on the ground that, the same was passed without following the principles of natural justice. 3. The learne .....

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..... point out that the petitioner was granted opportunity of hearing after 28.02.2021, the said day being Sunday. 5. In the light of the fact that, the petitioner was not granted an opportunity of hearing in the matter, the impugned order at Ext.P8 is quashed and set aside and the matter is remitted for fresh consideration to the 1st respondent State Tax Officer. The petitioner to appear before the .....

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