https://www.taxtmi.com/caselaws?id=183414 A reassessment order under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 39(1) of the Karnataka Value Added Tax Act, 2003 was challenged in writ jurisdiction on the ground of breach of natural justice despite an available statutory appeal under Section 62 of the Karnataka Value Added Tax Act, 2003. The record showed that notice had been issued, the assessee knew of the proceedings, and additional time was sought and considered, so the Court found that an opportunity of hearing had been afforded. The plea of denial of hearing failed, and the exception to the alternative-remedy rule was not attracted; interference in writ proceedings was therefore not warranted on the facts. en-us Thu, 05 Mar 2015 00:00:00 +0530 Thu, 30 Mar 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183414 A reassessment order under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 39(1) of the Karnataka Value Added Tax Act, 2003 was challenged in writ jurisdiction on the ground of breach of natural justice despite an available statutory appeal under Section 62 of the Karnataka Value Added Tax Act, 2003. The record showed that notice had been issued, the assessee knew of the proceedings, and additional time was sought and considered, so the Court found that an opportunity of hearing had been afforded. The plea of denial of hearing failed, and the exception to the alternative-remedy rule was not attracted; interference in writ proceedings was therefore not warranted on the facts. Case-Laws VAT and Sales Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183414