Assessment should not be completed without communicating Petitioner on Adjournment Request

Micro Tech System Vs Assistant Commissioner, State Goods & Service Taxes (Kerala High Court) Petitioner was an assessee under the Kerala Value Added Tax Act (‘the Act’). The escaped turnover of the petitioner for the period 2011-’12 and 2013-’14 was sought to be assessed by the assessing authority invoking the powers under section 25(1) of the Act by issuing Exts.P1 and P1(a) notices. The case of the petitioner is that on receipt of Exts.P1 and P1(a) notices, the petitioner preferred Exts.P2 and P2(a) requests on 30.12.2012 seeking one month’s time. It is alle...