2019 (4) TMI 1547

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.... tax periods April 2012 to March 2013 without any express authorization by the Commissioner of Commercial Taxes as required under the Act relating to the petitioner. No opportunity of hearing was provided to the petitioner before concluding the assessment; neither the proposition notice nor the assessment order was served. On the other hand, respondent filed recovery petition before the JMFC (Sales Tax) registered as C.Misc.No.20/16. 3. It is contended that after obtaining certain documents under the Right to Information Act pertaining to the assessment order, objections were filed to the recovery proceedings initiated. The learned Magistrate rejected the objections of the petitioner by order dated 15.2.2019 and issued Fine Levy Warrant.....

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....te and it is only after suffering an order and subsequent to issue of FLW by the learned Magistrate, is before this Court. Hence seeks for dismissal of the writ petition.   8. I have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 9. It is evident that the Commissioner of Commercial Taxes has issued an order assigning assessment and re-assessment under the provisions of the KVAT Act on the respondent relating to the petitioner for the tax period 2012-13. Sl.No.726 of the order of the Commissioner of Commercial Taxes dated 1.10.2013 placed on record by the learned counsel for the Revenue makes it clear that the reasons have been assigned for issuing th....