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2019 (7) TMI 624 - HC - VAT and Sales TaxRequest for rectification rejected - Validity of assessment order - Section 25 of the KVAT Act - alleged suppression of inter-State purchase - whether the first respondent, after realising the necessity to furnish the soft copy of details of inter-State purchases, can be allowed to complete the assessment without satisfactorily demonstrating that the soft copy is given, thereafter an opportunity is provided to petitioner /assessee and necessary orders are passed? HELD THAT:- The very purpose of availing rectification power through Ext.P4 is only to set this anomalous situation straight. This Court is persuaded to set aside Ext.P5 and remit the matter to first respondent for consideration and disposal in accordance with law - With a view to give quietus to the other procedural aspects which is being canvassed by the petitioner, the Court directs the first respondent to give soft copy under an acknowledgment of the details on which the first respondent intends to rely on for determining the inter- State purchases, within two weeks from today. Petition allowed by way of remand.
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