JUDGMENT Exts. P5 and P6 assessments finalised against the petitioner, under the provisions of the Kerala Value Added Tax Act (KVAT Act), with respect to the years 2005-06 and 2006-07, is under challenge in this writ petition. The orders of assessment are impugned before this Court, without resorting to statutory remedy of appeal provided under the Act, on the basis of a specific contention that the assessments were finalised in violation of the procedure contemplated under Section 25 of the KVAT Act, and also in violation of principles of natural justice. Contention in this regard is to the effect that, the objections filed by the petitioner to the proposal notices were discarded by the assessing authority on a unilateral manner without affording any opportunity of personal hearing to the petitioner. It is settled law by this time, as held in a decision of this Court in Suzion Infrastructure Service Ltd. vs. Commercial Tax Officer (W.C.), Ernakulam (2010 (3) KHC 299 (Ker)) and other cases, on the point that the opportunity envisaged under Section 25 of the KVAT Act is not an empty formality and any violation of such mandatory procedure will vitiate the assessment. Learned Government Pleader appearing on behalf of the respondents is not in a position to dispute the factual situation regarding non affording of opportunity for personal hearing. Under the above mentioned circumstances, without going into merits of the contentions raised against the assessment, I am of the view that the impugned orders are unsustainable in the eye of law, due to lack of proper compliance of the mandatory procedure as contemplated under Section 25(3) and also because of the violation of principles of natural justice. Hence I am of the view that the matter requires reconsideration by the assessing authority. In the result, the writ petition is allowed and Exts. P5 and P6 orders are hereby quashed. The 1st respondent is directed to consider and finalise the assessments afresh, after affording an opportunity of hearing to the petitioner, on the basis of the objections already filed against the proposal notices. Needless to say that the petitioner shall be afforded with opportunity to produce books of accounts and other documents in support of the contentions. Fresh assessments in this regard shall be finalised as early as possible, at any rate within a period of 1 month from the date of receipt of a copy of this judgment.