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2016 (7) TMI 789 - HC - VAT and Sales TaxJurisdiction of the appellate authority u/s 62 of the Karnataka VAT Act - principles of natural justice - Held that:- Admittedly, the notice Ex.1 was given to the assessee on 1.4.2016 to which the assessee himself has filed objections vide Annexure C dated 29.4.2016, may be a detailed but a preliminary reply simultaneously asking for more time to file a more detailed reply. In fact, the re-assessment order indicates that the assessee company vide letter of 11.4.2016 had asked for four weeks time for filing detailed objections, but the Assessing Authority gave time only up to 25.4.2016 but till then, since the assessee did not file further objections, therefore, considering the objections dated 29.4.2016, the Assessing Authority passed the reassessment order on that very date on 29.4.2016 itself. Thus, the principles of natural justice cannot be said to have been grossly or totally violated or totally ignored in the present case so as to render the impugned order a nullity, as contended by the learned counsel. The assessee failed to file detailed reply before 25.4.2016 as directed by the Assessing Authority. - writ petition dismissed.
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