2018 (2) TMI 1224

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.....T.K.Vedamurthy, A.G.A. ORDER The petitioner-M/s.S.K.Sales Agencies has assailed the reassessment order passed by the respondent - Assessing Authority under Section 39(1) of the KVAT Act, 2003 (Act) for the period 2011-2012 vide Annexure-F dated 17.6.2017. 2. The order impugned is appelable under Section 62 of the Act before the Joint Commissioner (Appeals). 3. Mr.K.M.Shivayogiswamy, t....

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....here was a breach of principles of natural justice, which renders this impugned reassessment order liable to be quashed by this Court in the writ jurisdiction. 5. Mr.T.K.Vedamurthy, the learned Additional Government Advocate appearing for the respondents - Commercial Taxes Department, however, opposed the submissions made by the petitioner. 6. Having heard the learned counsel for the parties....

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....on the record, it does not entitle the petitioner - assessee to ask for such a long period. The order impugned has been passed on 17.6.2017 after a period of one month, which was prayed for by the petitioner-assessee. Therefore, nothing prevented the petitioner-assessee from filing his objections with the relevant evidence even before the date on which the said order was passed on 17.6.2017. But t....

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....ven assuming that the petitioner-assessee could not adduce relevant evidence before the Assessing Authority, he still has such opportunity available to him even before the Appellate Authorities. 10. In view of this, nothing entitles the petitioner - assessee to invoke the Writ jurisdiction of this Court in these circumstances. The Writ Petitions thus being devoid of merit are liable to be dismi....