2019 (8) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (By Sri. K.M. Shivayogiswamy, Advocate)   Respondents (By Sri. T.K. Vedamurthy, AGA)   O R D E R The petitioner has challenged the ex-parte re-assessment order dated 20.02.2018 and consequential demand notice dated 03.10.2018 passed by respondent No.2 under the provisions of the Karnataka Value Added Tax Act, 2003 relating to the tax periods 2012-2013. 2. The petitioner wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r of Commercial Taxes (Audit)-5.5 has passed the ex-parte re-assessment order. Hence, this writ petition. 3. Ex-facie it appears that the assignment note issued to the DCCT (Audit)-5.2 relating to the tax periods 2010-2011 and 2011-2012 has been considered to be the assignment issued even to the tax period 2012-2013, by the said authority resulting in issuance of re-assessment notice to reasses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority relating to the tax period in question, if that be the position, the DCCT (Audit)-5.2 ought to have transferred the proceedings initiated by him to the competent authority, assigned with the jurisdiction. That having not been done, the petitioner is made to suffer. 4. Having regard to the facts and circumstances, this Court deems it appropriate to set aside the order impugned at Annexure-....