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2019 (9) TMI 1084 - HC - VAT and Sales TaxFinalization of revised assessment - Section 25(1) of the KVAT Act - it was alleged that the impugned proceedings were finalised without affording the appellant an opportunity of personal hearing, after filing of objections to the proposal notices - HELD THAT:- We make it clear that the direction contained in the impugned judgment to the Assessing Authority to complete the assessment, need not be taken as a positive direction to the authority to re-open the assessment and to make fresh assessment against the appellant. Since the matter is remanded with direction to afford opportunity for personal hearing, it is for the Assessing Authority to decide the mater on its merits, after taking into consideration of the objections filed as well as the documents if any produced, and also after taking note of the settled legal position on the points agitated. Appeal disposed off.
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