https://www.taxtmi.com/caselaws?id=409937 A statutory rectification application under the Karnataka Value Added Tax Act was held to be vitiated because the record did not show that personal hearing had been afforded before rejection, so the endorsement was set aside and the matter remanded for fresh consideration. By contrast, the reassessment order was not interfered with merely because the petitioner's e-mail and additional objections were said to have been overlooked; the court treated those complaints as issues that could be pursued in the substantive appellate remedy, and found no basis to quash the reassessment solely for breach of natural justice. en-us Wed, 30 Jun 2021 00:00:00 +0530 Tue, 20 Jul 2021 10:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409937 A statutory rectification application under the Karnataka Value Added Tax Act was held to be vitiated because the record did not show that personal hearing had been afforded before rejection, so the endorsement was set aside and the matter remanded for fresh consideration. By contrast, the reassessment order was not interfered with merely because the petitioner's e-mail and additional objections were said to have been overlooked; the court treated those complaints as issues that could be pursued in the substantive appellate remedy, and found no basis to quash the reassessment solely for breach of natural justice. Case-Laws VAT and Sales Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409937