KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD. Vs. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES AND ORS.

JUDGEMENT

(1.) The appellant filed W.P.(C)No.35359/14 assailing Exts.P4 to P6 notices issued by the respondent authorities under Section 67(1) of the Kerala Value Added Tax Act, 2003. Later, aggrieved by the dismissal of the writ petition, the appellant has filed this intra -court appeal.

(2.) The appellant is a public sector Corporation selling and supplying, among other things, water beds to the Government Hospitals. In the course of time, the Intelligence Officer, the Department of Commercial Taxes, issued Exts.P4 to P6 notices under Section 67(1) of the Kerala Value Added Tax Act: that the appellant has misclassified the product and, as a result, not remitted the actual tax due to the Government. Assailing Exts.P4 to P6, the appellant filed a writ petition.

(3.) A learned Single Judge of this Court dismissed the writ petition on a preliminary ground: Exts.P4 to P6 are show -cause notices and that the appellant ought to have replied to them before taking recourse to any adjudicatory process. Aggrieved, the assessee filed this intra -court appeal.