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2014 (9) TMI 695 - KARNATAKA HIGH COURTKarnataka Sales Tax Act, 1957 - Sections 13, 21 & 25A - rectification - period of limitation - Whether adjudication can be made on the ground of limitation when neither the assessee nor his counsel had appeared before the first Assessing Authority - Held that:- petitioner has a remedy by way of an appeal under Section 22 of the Act. Be that as it may, counsel for the petitioner submitted that the impugned order has been passed without appreciating the objections raised by the petitioner on 7.3.2014. It is noted from the impugned order that on that day the petitioner’s counsel appeared and had filed objections. But it was the petitioner who had sought for a personal hearing in the matter. After filing objections on 7.3.2014 neither the petitioner nor his counsel had appeared before the first respondent/Authority, but the impugned order has been assailed on various grounds including on the ground of limitation. - The petitioner or his representative to be heard personally and thereafter the first respondent to pass fresh orders in accordance with law - Matter remanded back - Decided in favour of assessee.
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