https://www.taxtmi.com/caselaws?id=259506 After remand for fresh assessment, a fresh notice under Section 39(1) of the Karnataka Value Added Tax Act, 2003 was not required before passing the reassessment order or rejecting the books of account. The earlier original assessment had already been preceded by notice, and the remand proceedings only required the assessee to be given an opportunity to produce books and evidence, which was afforded. The purpose of Section 39(1) notice is to secure an opportunity to present the assessee's case, and that object had already been met. On that basis, the Court held there was no violation of natural justice. en-us Wed, 22 Apr 2015 00:00:00 +0530 Fri, 10 Jun 2016 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259506 After remand for fresh assessment, a fresh notice under Section 39(1) of the Karnataka Value Added Tax Act, 2003 was not required before passing the reassessment order or rejecting the books of account. The earlier original assessment had already been preceded by notice, and the remand proceedings only required the assessee to be given an opportunity to produce books and evidence, which was afforded. The purpose of Section 39(1) notice is to secure an opportunity to present the assessee's case, and that object had already been met. On that basis, the Court held there was no violation of natural justice. Case-Laws VAT and Sales Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259506