2019 (4) TMI 1638

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..../ Decisions)<br>Dated:- 9-4-2019<br>W. P. (C) No. 10952/2019 - -<br>CST, VAT & Sales Tax<br>MR S. V. BHATTI, J. For The PETITIONER : ADV. SMT. K. LATHA For The RESPONDENT : GP. SMT . M. M. JASMINE JUDGMENT The petitioner challenges Ext.P6 assessment order made under Section 25 of the KVAT Act, 2003 (for short &#39;the Act&#39;). The case of the petitioners is that the petitioner is not....

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....ding opportunity to petitioner to substantiate its case by producing further documents, if any, and demonstrate that tax liability does not occasion. The first respondent without affording opportunity recorded a very brief finding which reads thus: "But the assessee failed to produce the corresponding shipping bill for export issued by the Customs and corresponding BRC to prove export and....

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....1% Rs. 12,771.00 Rs.128.00 Tax due @ 5% Rs. 174130.00 Rs.871.00 Total tax due Rs.1,43,91,520.00 Total payment including IPT credit Rs.12,75,361.00 Balance due Rs.1,31,16,159.00 Interest due @ 72% Rs.94,43,634.00 Total amount due Rs.2,25,59.793.00 and imposed tax liability of Rs. 2,25,59,793/-. It is further stated that the first respondent, if gives ....

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....ate authority. Therefore, firstly prays for dismissing the writ petition. 4. The finding recorded by the first respondent for making the order does not give sufficient details, much less adverting to the reply given by the petitioner. This Court is of the view that, keeping particularly the reply of the petitioner in perspective, viz, the transactions are exempt from taxability under the Act, t....