JUDGMENT

The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 [for brevity “KVAT Act”]. The petitioner is aggrieved by the conclusion of the assessment proceedings, for the year 2012-13, as evidenced by Exhibit P3. The only contention raised is with respect to notice having not been served and the petitioner having not been heard before Exhibit P3 assessment was issued.

2. The learned Government Pleader has filed a statement, wherein it has been specifically averred that a notice was issued in the address of the Company, as evidenced by Annexure R1(a). In fact even before the same, the pre-assessment notice dated 24.2.2014 was issued to the petitioner by registered post, electronic mail and ordinary post. Subsequently, a notice regarding granting of an opportunity for personal hearing was sent in the local address provided by the petitioner. Since such notices could not be served, a further notice was issued to the petitioner in the name of the Company Secretary, which was an address available in the website of the Company.

Hence, the petitioner cannot plead that no notice was issued.

3. The learned counsel appearing for the petitioner, however, would point