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Reasons for non-appearance found to be genuine hence ex-parte assessment order set aside
Case Law Details
- Case Name
- Atlas Gold Township (India) Pvt. Ltd. Vs State of Kerala (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Atlas Gold Township (India) Pvt. Ltd. Vs State of Kerala (Kerala High Court)
Kerala High Court sets asides the ex-parte impugned assessment order and directs the assessing authority to pass fresh orders as the reasons for non-appearance before AO in response to the notice for hearing are found to be genuine.
Facts- The appellant herein had filed the Writ Petition impugning ex-parte assessment orders passed under the Kerala Value Added Tax Act (KVAT Act) for A.Y. 2013-2014 to 2016-2017. While the assessment orders were passed without affording a reasonable opportunity to the appellant company, ...
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