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2019 (8) TMI 94 - HC - VAT and Sales TaxValidity of ex-parte assessment order - Jurisdiction of Officers to proceed with the assessment - KVAT Act - period 2012-2013 - HELD THAT:- The jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities. The ex-parte re-assessment order now impugned certainly deserves to be set aside for the reason that assessee had appeared before DCCT (Audit)-5.2, Bengaluru, pursuant to the re-assessment notice issued by the said authority relating to the tax period in question, if that be the position, the DCCT (Audit)-5.2 ought to have transferred the proceedings initiated by him to the competent authority, assigned with the jurisdiction. That having not been done, the petitioner is made to suffer. This Court deems it appropriate to set aside the order impugned at Annexure-E dated 20.02.2018 as well as the Demand Notice at Annexure-F dated 03.10.2018 relating to the tax period 2012-2013 and remit the proceedings to the respondent No.2 DCCT(Audit)-5.5, Bengaluru, to redo the assessment after providing an opportunity of hearing to the petitioner - petition disposed off.
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