2014 (9) TMI 667

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.... Respondent : Sri S V Giri Kumar, AGA JUDGEMENT :- The re-assessment order under Section 39 of the Karnataka Value Added Tax Act, 2003 ('the KVAT Act' for short) passed by respondent No.3-Deputy Commissioner of Commercial Taxes (Audit)1.4 dated 31/05/2014 is assailed in this writ petition. 2. Briefly stated, the facts are that the petitioner had filed its returns for the assessment year 2....

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....ment was passed by respondent No.3. That order is assailed by the petitioner in this writ petition. 3. I have heard the learned Senior Counsel for the petitioner and learned Addl. Government Advocate for the respondents and perused the material on record. 4. My attention was drawn to various documents, which have been annexed to the writ petition, specifically Annexure-J, which is dated 27/0....

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.... no opportunity granted to it to establish its case before respondent No.3 authority. 6. In light of the aforesaid submission, I have perused the impugned order dated 31/05/2014, which is at Annexure-L. It is noted by respondent No.3 authority that the petitioner had in fact sought personal hearing and in the matter, relevant extracts of the reply dated 31/05/2014 are made in the impugned order....

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....earing to the petitioner. In that view of the matter, the impugned order is set aside, the petitioner is directed to appear before respondent No.3 authority on 04/08/2014 without insisting on any separate notice from that authority. On that date or on any other date ordered by respondent No.3 authority, the petitioner to state its case through its authorised representative. On consideration of the....