RAINBOW FOUNDATIONS LIMITED Vs. THE ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) THE petitioner has come forward with these writ petitions challenging the orders of the respondent dated 30.01.2015.

(2.) HEARD the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondent.

(3.) THE learned counsel for the petitioner contended that the representative of the petitioner Company has not been given an opportunity of personal hearing before passing the impugned orders. Further, according to him, the decision of the Kerala High Court reported in : 2014/TIOL/2226 -HC Kerala -Vat (M/s. Surya Constructions vs. Commercial Tax Officer (WC & LT), Ernakulam and another), has not been taken into account by the authority before passing the impugned orders.