2021 (7) TMI 779

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....., Advocate) Respondent (By Sri K. Hema Kumar, AGA) ORDER Petitioner has filed an application for rectification under Section 69 of the Karnataka Value Added Tax Act (for short 'the Act') asserting that there has been a mistake apparent in the assessment order. Copy of the said rectification application is enclosed at Annexure-H. 2. Petitioner submits that he was not afforded a....

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....rors and omissions which had taken place with respect to sales return data for the month of November'2016, and such Email communicated to the Assessing Officer, has not been taken note of. It is submitted that the Assessing Officer had communicated by E-mail dated 26.04.2021 that the re-assessment proceedings were finalised and order has been sent. It is contended that the Email sent by the pe....

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....ssessment order, remedy is open to the petitioner by filing an appeal and the contention that there has been violation of principles of natural justice is liable to be rejected. 7. Heard both sides on this aspect. No doubt petitioner has addressed an Email to the Assessing Officer on 25.04.2021 stating that additional statements were being filed along with certain attachments. Additional submis....

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.... 240 endorsing the factual position." 9. A perusal of the re-assessment order would indicate that the Assessing Officer has considered substantially the contention of the petitioner regarding discrepancy in VAT Form 240 which is on the basis of an inadvertent error in VAT Form 100 for the month of November, 2016. The Assessing Officer having recorded a finding, the correctness or otherwise incl....