2009 (1) TMI 804 - HC - VAT and Sales Tax

Court sets aside assessment order and demand notice under Karnataka Sales Tax Act due to admitted mistake. Remitted for reconsideration.

The court set aside the assessment order and demand notice issued to the petitioner under the Karnataka Sales Tax Act, 1957, due to an admitted mistake by ... - The petitioner sought to quash an assessment order and demand notice under section 12 of the Karnataka Sales Tax Act, 1957. The petitioner, a registered dealer, filed an annual return for 2004-05, claiming exemption for a turnover of Rs. 3,39,50,248.05. A government notification deemed assessments based on returns submitted without requiring the dealer's presence. However, the respondent issued an assessment order and demand notice in 2007, which the petitioner contested in a writ petition. The respondent admitted a mistake due to work pressure, leading to the assessment order and demand notice being served over a year later. The court, without delving into further details, set aside the impugned order and demand notice, remitting the matter back to the respondent for reconsideration in accordance with the law and the 2006 government notification within two months. The respondent was granted three weeks to file a memo of appearance.