https://www.taxtmi.com/caselaws?id=417945 The Court found in favor of the petitioner in a case challenging the validity of proposition notices and orders under Sections 39 and 79 of the KVAT Act, 2003. The Court ruled that the reassessment proceedings initiated beyond the limitation period and without providing an opportunity for objections were unjust and lacked legal authority. Consequently, the Court quashed all impugned notices and orders, remitted the matter for reconsideration, and directed compliance with procedural and natural justice principles. The petitioner was granted the opportunity to contest the proceedings afresh within a specified timeframe, emphasizing the importance of procedural fairness. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 05 Feb 2022 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417945 The Court found in favor of the petitioner in a case challenging the validity of proposition notices and orders under Sections 39 and 79 of the KVAT Act, 2003. The Court ruled that the reassessment proceedings initiated beyond the limitation period and without providing an opportunity for objections were unjust and lacked legal authority. Consequently, the Court quashed all impugned notices and orders, remitted the matter for reconsideration, and directed compliance with procedural and natural justice principles. The petitioner was granted the opportunity to contest the proceedings afresh within a specified timeframe, emphasizing the importance of procedural fairness. Case-Laws VAT and Sales Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417945