2014 (9) TMI 667

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.... 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 2007-08. Thereafter, re-assessment proceeding....

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....er 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 27/05/2014, in which the petitioner had sought for p....

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....e 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. However, from the impugned order, it is not forthc....