2021 (6) TMI 293

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....r>Honourable Dr. Justice Anita Sumanth For the Petitioner : Ms.Pooja Jain for Mr.Giridhar For the Respondents : Mr.ANR.Jayaprathap Government Advocate ORDER Heard Ms.Pooja Jain, learned counsel for Mr.Giridhar, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents. 2. The challenge is to an order of assessment dated 25.10.2019, pa....

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....to afford the latter an opportunity to respond/rebut such data. 4. Though this direction was issued as early as on 01.03.2017 in the case of JKM Graphics Solutions Private Limited V. The Commercial Tax Officer (99 VST 243) followed by the Commissioner of Commercial Taxes Department issuing a Circular in January, 2018 stating that all assessments involving the issue of mismatch are to be kept in....

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.... the petitioner appear before the Assessing Officer on Thursday, the 29th of April, 2021 at 10.30 a.m. along with material in support of its contention without expecting any further notice in this regard. The Assessing Officer shall, after hearing the petitioner either over video conference or by way of physical hearing, as may be mutually convenient, pass an order of assessment, de novo, within a....