https://www.taxtmi.com/caselaws?id=168973 Reassessment under the Karnataka Value Added Tax Act was challenged because the endorsement rejecting rectification and the reassessment order were passed without examining the books of account. The High Court noted that, although the assessee had not produced the books when first called upon, the authority had proceeded without verifying the material relevant to the rectification request. The appropriate course was to allow the assessee to appear with its books and records so the application could be reconsidered on verification of the evidence. The endorsement was quashed and reconsideration was directed in accordance with law. en-us Fri, 22 Nov 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168973 Reassessment under the Karnataka Value Added Tax Act was challenged because the endorsement rejecting rectification and the reassessment order were passed without examining the books of account. The High Court noted that, although the assessee had not produced the books when first called upon, the authority had proceeded without verifying the material relevant to the rectification request. The appropriate course was to allow the assessee to appear with its books and records so the application could be reconsidered on verification of the evidence. The endorsement was quashed and reconsideration was directed in accordance with law. Case-Laws VAT and Sales Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168973