MICRO TECH SYSTEM Versus ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAXES, ALAPPUZHA, THE DEPUTY COMMISSIONER STATE GOODS & SERVICE TAXES, ALAPPUZHA AND THE COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAXES, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (11) TMI 60 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 9 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-3-2018
WP (C).No. 7406 of 2018
CST, VAT & Sales Tax
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADVS.SRI.AJI V.DEV, SMT.O.A.NURIYA AND SRI.H.ABDUL LATHIEF
For The Respondents : SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
JUDGMENT
Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act'). The escaped turnover of the petitioner for the peri
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f the record.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. The learned Government Pleader contended that the petitioner sought only one month's time to raise objections against the show cause notices and as such, they should have filed objections against the notices within one month from 30.12.2012, and since they have not raised objections against the notices even after the expiry of one month, the assessments have been completed as proposed in the notices on 2.2.2018. The learned Government Pleader, however, conceded that no communication has been given to the petitioner on the adjournment request made by them. In the absence of any communication on the request made by the petitioner, ac
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