K.VALSALA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER is an assessee under the KVAT Act. In this writ petition, she challenges Ext.P2 order passed against her under Section 25 of the Act.

(2.) THE facts of the case are that, on the basis that the petitioner did not file monthly returns for 2011-12, she was issued Ext.P1 notice under Section 24 of the Act. According to the learned Government Pleader, before the notice was issued, petitioner was called upon to produce the books of accounts which were not produced. Ext.P1 notice is dated 10/4/2012 and it was served on the petitioner on 17/4/2012. Petitioner did not file any reply or produce any document contradicting the allegations in Ext.P1. The petitioner also did not appear before the assessing officer on 24/4/12, the date on which an opportunity of hearing was offered in Ext.P1 notice.

(3.) SECTION 95 of the KVAT Act reads thus;