2014 (2) TMI 1285

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....004 and the consequent demand notice of the same date vide annexure B. 2.  Sri Girikumar, learned Additional Government Advocate, has taken notice and represents the respondent. 3.  Heard both sides. It is not in dispute that the petitioner being the assessee under the KVAT Act, has suffered an order of reassessment by the Commercial Tax Officer. The order dated January 22, 2014 passed in CAS No. 24793604 would show that the respondent has exercised power conferred by section 39(1) read with sections 36(1) and 72(2) of the KVAT Act to reassess and determine the tax. 4.  The grievance of the petitioner is not about its liability to be assessed for such tax, but its grievance is that the order impugned has been passed ....

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....e respondent has exercised statutory power, but has deprived reasonable opportunity to the petitioner. By annexure F, the petitioner sought for time to comply with the requirement, but the authority declined, to give time resulting in passing of the impugned order of reassessment, annexure A and the consequent demand notice, annexure B. 8.  From the submission of both sides, it is evident even though the respondent has initiated excise action to determine tax liability, in response to notice dated November 27, 2013, when the petitioner has produced the books of accounts and relevant documents, annexure D has been issued. The petitioner had sought time to make available the documents sought for and to file objections to annexure D vi....