M/S.Kiran Jewels (India) vs Intelligence Officer
3. Learned counsel for the petitioner relies upon the judgment
dated 04.11.2013 in W.P.(C).No.23377 of 2012 (M/s.Baywatch
Properties and Developers v. State of Kerala and others).
That was a case where the assessment orders under Section 25 of
the KVAT Act were under challenge. The contention raised was that
when provision under Section 22 of the Act is available for non filing
of the return, proceedings under Section 25 cannot be invoked.