HC held Ex-parte Assessment valid despite non-receipt of notice by Company as Director received the Notice sent to him

M/s. Elcicon Associates [I] Pvt. Ltd. Vs. Commercial Tax Officer (Kerala High Court) The petitioner has approached this Court challenging Ext.P1 assessment order passed under the Kerala Value Added Tax Act. In the writ petition, it is the case of the petitioner that the petitioner was not issued a pre- assessment notice prior to passing of Ext.P1 order, and further, the petitioner was not heard in the matter. It is therefore contended that Ext.P1 order is vitiated by a non-compliance with the rules of natural justice. 2. I have heard the learned counsel appearing on behalf of the petitioner an...