2022 (3) TMI 223

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....S. Sunil Dutt Yadav For the Petitioner : Sri Atul K. Alur, Advocate For the Respondents : Sri Hema Kumar K., AGA ORDER Petitioner has called in question the validity of the reassessment order passed under Section 39(1) of the Karnataka Value Added Tax Act, 2013 (for short 'the Act') for the period 2017-18 dated 31.07.2021 issued by respondent No.3 at Annexure-C. Petitioner has ....

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....n 31.07.2021 itself. 3. Learned Additional Government Advocate would contend that sufficient opportunity has been granted for production of books on several occasions including on 29.03.2021, 23.04.2021 and further time was granted in the proceedings prior to issuance of show cause notice. Accordingly, it is submitted that substantially the principles of natural justice have been adhered to. ....