2014 (1) TMI 1514

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.... to as the Act, for short) are assailed in these Writ Petitions. The consequential demand notices dated 29.10.2013 (Annexures-F1-F4) for the aforesaid periods are also assailed in these Writ Petitions. 2. Briefly stated the facts according to the petitioner are that the petitioner is engaged in the business of leasing motor cars to various corporate customers, sale of used motor cars and fleet management services. It is a registered dealer (nonresident) under the provisions of the Act in the State of Karnataka. For the aforementioned tax periods, reassessment proceedings were initiated under Section 39(1) of the Act. Subsequently, those proceedings were dropped by order dated 23.09.2009 by accepting the revised returns filed by the petitio....

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....ed orders have been passed without hearing the petitioner which is in violation of principles of Natural justice. 5. Per contra, learned AGA appearing for the respondents supported the impugned order by contending that although sufficient opportunity was granted to the petitioner, it was not availed and having no other alternative, the 1st respondent has passed the impugned orders which would not call for any interference by this Court. 6. I have perused the impugned orders dated 29.10.2013 which have been passed in exercise of revisional jurisdiction under Section 63A of the Act. Sub-section 1 of Section 63A of the Act categorically states that before passing any order in exercise of revisional jurisdiction, the person concerned must be ....