K. J. DENNIS Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard Sri.Sukumar Nainan Oommen and Dr.Thushara James for petitioner and respondents respectively.

(2.) Petitioner challenges Exts.P10, P11 and P13 as completely illegal and beyond the jurisdiction of the State Tax Officer/second respondent herein. The point for consideration arises under Sections 25 and 60 of KVAT Act (for short 'the Act'). In the instant writ petition the writ prayer deals with an assessment order in Ext.P13 for the assessment year 2008-09 made by the second respondent. The admitted and undisputed circumstances leading to the second round of litigation are narrated before taking up the two legal objections raised by Sri. Sukumar Nainan Oommen.

(3.) It is evident from Ext.P13 assessment order that the petitioner did not avail the opportunity provided by the order of Appellate Tribunal in Ext.P7 and produce the records at any time much less within the time granted by Appellate Tribunal. Likewise the respondents did not also take any action against the petitioner by taking note of the portion in Appellate Tribunal's order emphasized supra. Respondent no.2 issued Ext.R2(a) notice dated 17.10.2017 for production of record. The operative portion of Ext.R2 notice issued in Form 17 since has relevance for consideration of the legal grounds urged by the petitioner the statutory format is reproduced hereunder: