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2019 (6) TMI 62 - HC - VAT and Sales TaxWrit against assessment order - principles of natural justice - audit of taxes for assessment year 2010-2011 - alternative efficacious remedy of appeal - production of books of accounts and related documents for verification - rejection of refund without notice - It is the case of the petitioner that ex-parte proposition notice was issued on 14.09.2016 and the said notice was received on 24.09.2016 - HELD THAT:- The contention that no proposition notice was issued, cannot be accepted in view of the fact that the petitioner has received the notice dated 14.09.2016 issued under Sections 39(1), 36 and 72(2) of KVAT Act, 2003. Further the representative of the petitioner appeared before the respondent–assessing authority and produced the books of accounts. Therefore, the petitioner cannot contend that there is violation of principles of natural justice. Section 52 of the KVAT Act, provides for an appeal before the First Appellate Authority and the petitioner can very well raise all such objections including the violation of principles of natural justice before the Appellate Authority. In view of availability of an alternative efficacious remedy of appeal to the petitioner, the learned Single Judge has rightly dismissed the writ petition with liberty to raise such objections before the next Higher Authority. Appeal dismissed.
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