https://www.taxtmi.com/caselaws?id=200445 A reassessment under section 39 of the Karnataka Value Added Tax Act, 2003 cannot be sustained unless the prescribed authority first issues a reassessment notice and gives the dealer an opportunity to show cause in writing. Here, the order disclosed only a direction to produce books of account, with no notice under section 39 before reassessment was made. Because the mandatory statutory precondition was not met, the reassessment procedure also breached natural justice and fair procedure. The reassessment order was therefore set aside, and the matter was remanded for fresh reassessment in accordance with law. en-us Thu, 01 Jun 2017 00:00:00 +0530 Thu, 29 Mar 2018 07:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200445 A reassessment under section 39 of the Karnataka Value Added Tax Act, 2003 cannot be sustained unless the prescribed authority first issues a reassessment notice and gives the dealer an opportunity to show cause in writing. Here, the order disclosed only a direction to produce books of account, with no notice under section 39 before reassessment was made. Because the mandatory statutory precondition was not met, the reassessment procedure also breached natural justice and fair procedure. The reassessment order was therefore set aside, and the matter was remanded for fresh reassessment in accordance with law. Case-Laws VAT and Sales Tax Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200445