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2014 (7) TMI 1009 - HC - VAT and Sales TaxExemption on sales in the course of import - Satisfactory document not filed - Assessee contends that that factual conclusions have been arrived at in the assessment orders and penalty orders without disclosing those facts to the petitioner - Held that:- exhibits P9 and P9(a) notices issued under sections 25(1) and 67(1) of the KVAT Act show that in both these notices, the petitioner was called upon to file objections and was also offered an opportunity of hearing. In response to these notices, the petitioner submitted the relevant bills of lading. On receipt of these bills, all that the first respondent has done is that he has gone through the documents produced by the petitioner, checked the transaction with the KAVATIS and has come to his conclusions which are stated in these orders. Similar is the case with the other factual conclusions stated in these orders - Thus, the conclusions arrived at in the impugned orders are based on the documents produced by the petitioner. For arriving at such conclusions, I do not think it was necessary for the respondent to have issued notice other than the notices issued under sections 25(1) and 67(1) of the KVAT Act - Hence, the remedy available to the petitioner is not in a proceeding under article 226 of the Constitution of India, but she has to seek statutory remedies available under the Act - Decided against assessee.
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