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2015 (12) TMI 1679 - KARNATAKA HIGH COURTNatural justice - impugned order passed by the respondent without affording reasonable opportunity of producing ‘C’ declaration forms and the common order passed for all the 12 monthly returns - violation of Section 35(1) of the KVAT Act, 2003 and Rule 37 of the KVAT Rules, 2005 - Held that: - since the petitioner has not been given an opportunity of producing ‘C’ declaration forms, the petitioner shall be given an opportunity to produce the same before the assessment orders are passed - petition allowed by way of remand.
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