The failure to follow natural justice by not providing a personal hearing invalidates the assessment order under the Kerala Value Added Tax Act.

JUDGMENT

The petitioner has approached this Court aggrieved by Ext.P4 order, that was passed against it under the Kerala Value Added Tax Act , for the assessment year 2011-12. In the writ petition, the case of the petitioner is essentially that, before passing Ext.P4 order, the petitioner was not heard, notwithstanding that the petitioner had expressly sought for a personal hearing in the reply that was filed to the pre-assessment notice.

2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondent.

3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I note that while the petitioner had, in the reply that was submitted to the pre- assessment notice, specifically asked for a personal hearing, in the event of the Assessing Officer finding that the objections preferred by the petitioner were not satisfactory, the Assessing Officer appears to have proceeded to pass the impugned order, without hearing the petitioner, after receipt of the reply from it. It is therefore clear that the impugned order is vitiated by a non-

compliance with the rules of natural justice. Accordingly, I quash Ext.P4 order and direct the respondent to pass fresh orders of assessment under the Kerala Value Added Tax Act , in relation to the petitioner, for the assessment year 201-12. The respondent shall pass fresh orders as directed, within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. To enable the respondent to do so, I direct the petitioner to appear before the respondent, at his office, at 11 a.m. on 12.06.2017.

The writ petition is disposed as above.