2019 (6) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iled writ petition under Articles 226 and 227 of the Constitution of India praying to quash the impugned reassessment order dated 25.03.2017 and consequential demand notice dated 25.03.2017 passed by the 2nd respondent. The petitioner which is engaged in the manufacture of RCC poles, Blocks, Drain Covers and other allied products registered as a dealer under the Karnataka Value Added Tax Act, 2003, (for short 'the KVAT Act') and under the Central Sales Tax Act, 1956. The petitioner purchases raw materials within the State and also from outside the State of Karnataka. The petitioner filed returns of turnover under Section 35 of the KVAT Act and paid taxes. The Commissioner for Commercial Taxes proposed auditing of taxes for the assessment ye....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dismissing the writ petition without noticing the fact that the same is violative of principles of natural justice and that no proposition notice was issued. It is further contended that after verification of books of accounts and other documents produced by the petitioner, notice ought to have been issued before re-assessing the tax liability. It is his contention that when there is violation of principles of natural justice, writ petition under Article 226 of the Constitution of India would be maintainable. 5. Per contra, learned HCGP for the respondents-State submits that the learned Single Judge has rightly dismissed the writ petition, since the petitioner has an alternative efficacious remedy of appeal against the re-assessment of ta....