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2020 (12) TMI 1281 - HC - VAT and Sales TaxValidity of assessment order - applicability of time limitation in reopening and reassessing the returns filed by the appellant for the year 2005-06 - inter-State Trade on C forms - HELD THAT:- The impugned order at annexure A passed by the first respondent confine itself to validity of the order of reassessment on the ground that the authorities were not beyond the period of limitation in reopening and reassessing the returns filed by the appellant for the year 2005-06. It does not go into the actual calculations as to whether the taxes, interest and penalty demanded by the order of respondent No. 2 is correct or not. The respondent No. 2 as per the provisions of section 9 of the KVAT Act ought to have relooked as to whether there is any error apparent on the face of the record as mentioned by the appellant. He has failed to do so - the matter is remanded back and respondent No. 2 is directed to consider the request of the appellant and pass such orders in accordance with law - appeal allowed by way of remand.
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