The challenge in the Writ Petition is against Ext.P6 assessment order passed under the Kerala Value Added Tax Act for the assessment year 2015-2016. The case of the petitioner is essentially that before passing Ext.P6 assessment order, there was no opportunity of hearing granted to him. I find from a perusal of Ext.P6 order, however, that there is a specific mention therein of a hearing that was conducted on 14.05.2019, in which the assessee appeared and presented his grievances based on the reply that was filed earlier on 08.05.2019. In the Writ Petition, there is no specific denial of this averment in the order impugned in the Writ Petition. Under such circumstances, I am of the view that there is no jurisdictional error or violation of natural justice that would vitiate Ext.P6 order so as to warrant an interference with the said order in these proceedings under Article 226 of the Constitution of India, more so when the petitioner has an effective alternate remedy by way of filing an appeal before the appellate authority under the Act. Resultantly, I dismiss the Writ Petition in its challenge against Ext.P6 order leaving it open to the petitioner to move the appellate authority against the said order.
