https://www.taxtmi.com/caselaws?id=456339 Karnataka HC dismissed petitioner's challenge to reassessment order under KVAT Act Section 39(1). Court rejected bias allegations, noting petitioner received multiple adjournments and adequate hearing opportunities before Assistant Commissioner of Commercial Taxes. However, HC found appellate authority failed to properly consider additional documents produced during appeal under Section 62(6-A), which mandates reasoned orders on such evidence. The appellate authority merely listed documents without analyzing them or passing orders on their admissibility. Matter remitted to Joint Commissioner of Commercial Taxes (Appeals) Belagavi to reconsider appeals afresh, including proper determination of additional documents within six months. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 17 Jul 2024 20:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456339 Karnataka HC dismissed petitioner's challenge to reassessment order under KVAT Act Section 39(1). Court rejected bias allegations, noting petitioner received multiple adjournments and adequate hearing opportunities before Assistant Commissioner of Commercial Taxes. However, HC found appellate authority failed to properly consider additional documents produced during appeal under Section 62(6-A), which mandates reasoned orders on such evidence. The appellate authority merely listed documents without analyzing them or passing orders on their admissibility. Matter remitted to Joint Commissioner of Commercial Taxes (Appeals) Belagavi to reconsider appeals afresh, including proper determination of additional documents within six months. Case-Laws VAT and Sales Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456339