A.K. Jayasankaran Nambiar, J.

1. The challenge in the writ petition is against Ext.P4 order of assessment that finalises an assessment in relation to the petitioner under the KVAT Act, for the period from 01.08.2015 to 03.09.2015, on best judgment basis. The main contention of the petitioner in the writ petition is that Ext.P4 order was passed without affording the petitioner an effective opportunity of showing cause against the proposal to complete the assessment on best judgment basis.

2. I have heard Sri. Rajesh Narayan Iyer, the learned counsel for the petitioner as well as Sri. Liju V. Stephen, the learned Government Pleader appearing for the respondents.

3. This writ petition presents yet another instance where an assessee has come knocking on the doors of this court, challenging an assessment order passed under a taxing statute. Such instances have become frequent in recent times and, it is not always that this court, while exercising its discretionary powers under Art.226 of the Constitution of India, can tell an assessee off at the gates, asking him to avail the alternate remedy under the respective statute. Frighteningly frequent are those cases where the assessmen