https://www.taxtmi.com/caselaws?id=159169 An appeal lies against a fresh assessment made after cancellation of an ex parte assessment order under section 12-D of the Karnataka Sales Tax Act. Once the ex parte assessment is cancelled, the assessing authority must complete a fresh assessment under section 12, and the statutory bar in section 12-D(3) is confined to an appeal against refusal to cancel the ex parte assessment. It does not extend to the later fresh assessment order. The appellate authorities were therefore wrong to treat the appeals as not maintainable, and the matters were remanded for disposal on merits. en-us Wed, 30 Jul 1997 00:00:00 +0530 Sat, 16 Nov 2013 17:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159169 An appeal lies against a fresh assessment made after cancellation of an ex parte assessment order under section 12-D of the Karnataka Sales Tax Act. Once the ex parte assessment is cancelled, the assessing authority must complete a fresh assessment under section 12, and the statutory bar in section 12-D(3) is confined to an appeal against refusal to cancel the ex parte assessment. It does not extend to the later fresh assessment order. The appellate authorities were therefore wrong to treat the appeals as not maintainable, and the matters were remanded for disposal on merits. Case-Laws VAT and Sales Tax Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159169