Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 667 - HC - VAT and Sales TaxRe-assessment of proceedings - Section 39 of the Karnataka Value Added Tax Act, 2003 - Held that:- Petitioner had in fact sought personal hearing and in the matter, relevant extracts of the reply dated 31/05/2014 are made in the impugned order. However, from the impugned order, it is not forthcoming as to on which date the petitioner appeared through its authorized representative before respondent No.3. No doubt, it is recorded in the last few paragraphs of the impugned order that the petitioner has reiterated its stand in the personal hearing granted to it. But in the absence of there being any personal hearing in the matter, the recording of the fact that there was in fact a personal hearing is incorrect and cannot be accepted. All that the petitioner is seeking is an opportunity of being heard in person so that the case of the petitioner could be explained to respondent No.3 authority and having regard to innumerable details which had to be explained by the petitioner, respondent No.3 ought to have granted a personal hearing to the petitioner. In that view of the matter, the impugned order is set aside, the petitioner is directed to appear before respondent No.3 authority on 04/08/2014 without insisting on any separate notice from that authority. On that date or on any other date ordered by respondent No.3 authority, the petitioner to state its case through its authorised representative. Decided in favour of assessee.
|