JUDGMENT The petitioner challenges Ext. P10 assessment order passed by the 1st respondent under the Kerala Value Added Tax Act on the ground that the same has been passed without adequate opportunity to the petitioner to present his case before the assessing authority. The main ground is that the petitioner sought copies of certain documents as also an opportunity to cross-examine certain persons whose statements have been relied upon by the assessing authority to pass the assessment order. The learned Government Pleader opposes the same. But he could not satisfy me that the assessing authority had furnished documents requested for by the petitioner and that an opportunity to cross-examine the persons whose statements have been relied upon by the assessing authority has been given to the petitioner. Natural justice demands that when documents and statements of persons are relied upon by the assessing authority, the petitioner should have been given copies of those documents also and opportunity to cross-examine the persons whose statements have been relied upon. For those reasons, Ext. P1 assessment order is violative of the principles of natural justice. Accordingly, the same is quashed. This will not stand in the way of the assessing authority passing fresh orders after complying with the procedure prescribed under law. Interlocutory application stands closed.