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Judgment
Heard both sides.
The petitioner applied for instalment facility on purchase of capital goods in Form No.25 for the subject assessment years 2014-15 to 2016-17. The
grievance of the petitioner is to the effect that the respondent has not complied the mandatory requirement of Rule 13(3) of the Kerala Value Added
Tax Rules while deciding the application moved by the petitioner under Form No.25 for availing input tax credit on purchase of capital goods.
Perusal of impugned order at Ext.P8 shows that no opportunity of hearing was granted to the petitioner prior to rejection of his application for input
tax credit in Form No.25 filed for the assessment years 2014-15 to 2016-17.
In this view of the matter, after hearing both sides, the writ petition is disposed of, with the following order:-
The impugned Ext.P8 order passed by the respondent is quashed and set aside. The respondent is directed to decide the application in Form No.25
filed by the petitioner by making compliance of Rule 13(3) of the Kerala Value Added Tax Rules by granting opportunity of hearing to the petitioner
and by passing the order after hearing the petitioner, in accordance with law.
The writ petition is accordingly disposed of.