TMI Blog2021 (10) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... e KVAT Act - opportunity of hearing provided to the petitioner or not - HELD THAT:- It is found from Ext.P5 that there has been undue haste in issuing the said order, which, in the circumstances of the case, is not warranted. In a case, where tax liability imposed on the petitioner is large as can be seen from Ext.P5, strict compliance of law is essential. Rule of law demands that a proper opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the KVAT Act. However, when the order was passed, it is seen to be passed under Section 25(A) of the KVAT Act. 2. The main grievance pointed out by the Learned Senior Counsel, Adv. Joseph Markose duly instructed by Adv. Ramesh Cherian John, is that the order is one passed without giving an opportunity of hearing to the petitioner. 3. I have heard the Learned Government Pleader, Adv. Priy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction under Article 226 can be invoked so as to set right the illegality. 6. I find from Ext.P5 that there has been undue haste in issuing the said order, which, in the circumstances of the case, is not warranted. In a case, where tax liability imposed on the petitioner is large as can be seen from Ext.P5, strict compliance of law is essential. Rule of law demands that a proper opportunity of h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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