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2017 (6) TMI 1203 - KARNATAKA HIGH COURTPrinciples of Natural Justice - without issuing a second notice to the petitioner under section 39 of the KVAT Act, the assessing officer, respondent No. 2, has passed the reassessment order dated April 27, 2017 - Held that: - section 39 (b) of the Act specifically requires that a notice be issued to the dealer prior to reassessing the tax liability. Thus, an opportunity of hearing has to be given to the assessee. Bare perusal of the re-assessment order dated April 27, 2017 clearly reveals that a notice was issued to the petitioner on October 5, 2015, but only for production of books of account for the assessment year 2010- 11. However, subsequent thereto, no notice was issued to the petitioner under section 39 of the KVAT Act. Thus, the very vital step in reassessing the tax liability has been skipped by the assessing officer. Thereby, the assessing officer has violated the petitioner's right under the principles of natural justice - Since a fair procedure has not been adopted by the respondent No. 2, this Court has no other option, but to set aside the reassessment order dated April 27, 2017. Petition allowed by way of remand.
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