2009 (1) TMI 804

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....ner in this petition has sought for quashing the assessment order dated August 18, 2007, vide annexure C1 passed by the respondent under section 12 of the Karnataka Sales Tax Act, 1957 for the assessment year 2004-05 and to quash the demand notice dated August 18, 2007, vide annexure C2 issued by the respondent. The only grievance of the petitioner in the instant writ petition is that, the peti....

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....t by the dealer. Instead of considering the returns of the petitioner in pursuance of the Government notification dated March 31, 2006 and extending the benefit as per the said notification, the respondent has proceeded to pass the impugned assessment order dated August 18, 2007 which is served upon the petitioner on December 10, 2008 and issued the consequential demand notice, as referred above. ....

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....nt before the court submitted that, mistake has crept in while passing the impugned assessment order and in issuing the impugned demand notice is due to pressure of work and the same is not intentional or deliberate. In the light of the submission made by learned Government Pleader on instruction from the officer who is present before the court, it is not in dispute that, there is some lapse ap....

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....tition filed by the petitioner is allowed in part; (ii) The order impugned passed by the respondent dated August 18, 2007, vide annexure C1 and the consequential demand notice dated August 18, 2007, vide annexure C2 are hereby set aside; (iii) Matter stands remitted back to the respondent for reconsideration of the matter afresh and to take appropriate decision, in accordance with law and in....