https://www.taxtmi.com/caselaws?id=159488 The Karnataka High Court held that the three-year limitation under section 12(5) of the Karnataka Sales Tax Act creates an accrued defence for the assessee, and any deferment of assessment under section 12(6) must be exercised fairly and not arbitrarily. Because the deferment order was made without material showing prior notice or a pre-decisional hearing, it offended natural justice and Article 14's non-arbitrariness requirement. The pre-assessment notice and deferment were therefore quashed, and the assessee's petition was allowed. en-us Wed, 15 Sep 1993 00:00:00 +0530 Tue, 26 Nov 2013 13:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159488 The Karnataka High Court held that the three-year limitation under section 12(5) of the Karnataka Sales Tax Act creates an accrued defence for the assessee, and any deferment of assessment under section 12(6) must be exercised fairly and not arbitrarily. Because the deferment order was made without material showing prior notice or a pre-decisional hearing, it offended natural justice and Article 14's non-arbitrariness requirement. The pre-assessment notice and deferment were therefore quashed, and the assessee's petition was allowed. Case-Laws VAT and Sales Tax Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159488