N.JAYA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This writ appeal arises from the judgment in W.P.(C No.19471 of 2016. The appellant filed the writ petition challenging Ext.P5 order passed under Section 25(1) of the KVAT Act demanding an amount of Rs. 92,20,520/- towards tax due for the assessment year 2014-2015 along with Rs. 21,20,720/- towards interest. The ground on which the challenge was made was that the order was passed without furnishing to the appellant the details sought for by her and requesting the extension of time for submitting her reply.

(2.) We heard the learned counsel for the appellant and the learned Government Pleader appearing for the respondents.

(3.) Ext.P1 is the notice of assessment issued under Section 25 of the KVAT Act. The allegation in Ext.P1 is that during the assessment year in question, the appellant, a dealer of LPG Gas manufactured and marketed by the Indian Oil Corporation Ltd., had suppressed huge turnover, the details of which were obtained from the KVATIS. On receipt of Ext.P1, the appellant submitted Ext.P4 reply to the first respondent requesting the details based on which Ext.P1 notice was issued. She also sought enlargement of time for submitting the reply. However, stating that the details relied on against the appellant are those obtained from the KVATIS uploaded by the dealer herself, the first respondent passed Ext.P5 order under Section 25 of the Act. It is this assessment order which has been confirmed by the learned single Judge.