JUDGMENT

The challenge in the writ petition is against Ext.P7 order of assessment passed in relation to the petitioner for the assessment year 2010-11 under the Kerala Value Added Tax Act , hereinafter referred to as the KVAT Act. The grievance of the petitioner against Ext.P7 order is essentially that before passing Ext.P7 order he was not given an adequate opportunity to file his reply to the pre assessment notice as also an opportunity of personal hearing. It is therefore contended that Ext.P7 order is vitiated by a non-

compliance with the rules of natural justice.

2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find from Ext.P7 order that on receipt of the pre assessment notice, the petitioner had approached the 1st respondent with a request for adjournment by one month so as to file a detailed reply and also for appearing for the personal hearing. As against the one month adjournment that was sought for, the assessing authority granted only two weeks and posted the matter for 11.12.201