2014 (3) TMI 698

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....ENT The petitioner, in this writ action has called in question the assessment orders passed by the respondent vide Annexure H and J are in support of the relief has urged thus:           The petitioner, a proprietary concern, claims to be in construction business and is registered as a dealer under the provisions of the Karnataka Value Added Tax, ....

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.... the business premises of the petitioner by the Assistant Commissioner of Commercial Taxes on 8.3.2012, he found from the books of account available that petitioner was liable to pay tax of Rs.8,96,813/- for the year 2010-11 and Rs.4,08,656/- for the subsequent year, i.e. 2011-12. He was advised to prepare and file returns under VAT. 4. Notice in Form VAT 275 (Annexure-A) was issued on 29.11.20....

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....and 30.11.2013 vide Annexures- C, D and E. 5. Petitioner claims to have received another notice on 21.12.2013 under the aforesaid provisions proposing to levy tax, penalty and interest again disallowing exemptions available. The same is produced at Annexure-F. Petitioner submits it was given only 7 days time to file objection to produce books of account which was immediately not possible, howev....

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....ircumstances, he justifies the action. 8. However, taking into consideration all attending circumstances, I am satisfied imposition of penalty and levy of interest must precede full opportunity. The fact that petitioner was called upon to produce documents is not in dispute. But the same was not to the satisfaction of the authority. If the petitioner has sufficient material in his possession, t....