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2019 (4) TMI 1547 - HC - VAT and Sales TaxPrinciples of natural justice - re-assessment proceedings was concluded for the tax periods April 2012 to March 2013 without any express authorization by the Commissioner of Commercial Taxes - HELD THAT:- It is evident that the Commissioner of Commercial Taxes has issued an order assigning assessment and re-assessment under the provisions of the KVAT Act on the respondent relating to the petitioner for the tax period 2012-13. Sl.No.726 of the order of the Commissioner of Commercial Taxes dated 1.10.2013 placed on record by the learned counsel for the Revenue makes it clear that the reasons have been assigned for issuing the assignment note that the assessee received advance amount of ₹ 3,94,22,952 on which dealer is liable to pay tax. However in the present case, the order of the Commissioner of Commercial Taxes placed on record envisages the authorization issued to the respondent to reassess the petitioner relating to the tax periods in question - the arguments of the learned counsel on this point is negated. Indisputably, the order impugned is an ex-parte order and assessee-petitioner is before this Court making allegations inasmuch as non service of proposition notice and assessment order - petition stands dismissed relegating the petitioner to avail the alternative remedy of appeal available under the Act.
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