2018 (6) TMI 1404

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....dent ORDER The petitioner filed the present writ petition for a writ of certiorari to quash the impugned re-assessment order bearing CAS No.289407371 dated 8.3.2018 and the consequential demand notice dated 8.3.2018 passed by the respondent under the provisions of the Karnataka Value Added Tax Act,2003 ('KVAT Act' for short) for the assessment period 2011-12 as per Annexure-B and issue writ ....

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....without giving notice and opportunity of hearing to the petitioner and hence the same is violative of principles of natural justice. Hence this writ petition is  filed for the reliefs sought for. 3. I have heard the learned counsel for the parties. 4. Sri K.M. Shivayogiswamy, learned counsel for the petitioner reiterating the grounds urged in the writ petition has contended that the imp....

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....t is the specific case of the petitioner that on 19.2.2014 the Commissioner of Commercial Taxes issued assignment note for auditing the books of accounts of the petitioner. The notice was not at all served to the petitioner as contemplated under the provisions of Section 39(1) of the KVAT Act and no opportunity was given to the petitioner either to produce books of accounts or for the hearing. The....