2016 (6) TMI 808

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....petitioner, on 09.10.2009, it purchased certain goods i.e., steel scrap from South Western Railway as well as South Central Railway. On 21.10.2009, the assessment was made by C.T.O., Audit-2, Mysore for the tax period from April 2007 to May 2008 and the returns submitted were accepted. A demand notice for interest for the period April 2007, May 2007, October 2007 and May 2009 was issued to the petitioner. The matter was taken up in an appeal under Section 63A of the Karnataka Value Added Tax Act, 2003 ['KVAT Act', for short] and vide order dated 03.08.2011, show cause notice was issued. As per the respondent, the order has been passed by the Revisional Authority on 04.10.2011 but as per the petitioner, the same was received on 22.11.2011. A....

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....-2011. But the Revising Authority finalized the order on 04-10-2011 itself and served the order on 22-11-2011 and revised Demand noticed signed by the Revising Authorized himself on 24-11-2011. It is clear from the above that the Revising Authority as finalized the order without giving sufficient opportunity to furnish the reply which is against the principle of natural justice." 5. However, in the points formulated for consideration by the Tribunal, there is no consideration by the Tribunal about passing of the order on 04.10.2011, submission of the document on 09.10.2011 and the contention for receipt of the order dated 4.10.2011 on 22.11.2011 by the petitioner. The Tribunal has also not considered as to whether such documents could....