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2017 (5) TMI 1120 - KARNATAKA HIGH COURTValidity of reassessment order - Section 42(9)(c) of the KVAT Act - principles of natural justice - Held that: - it is obvious that the petitioner had been given ample opportunities by the assessing authority for filing the relevant documents and for stating his position. Moreover, even the notice is sued u/s 39(1) r/w Section 72(2), 36 and 37 of the KVAT Act, was duly served on the petitioner. Therefore, the petitioner is not justified in claiming that during the re-assessment proceedings, no opportunity of hearing was granted to the petitioner. Once an opportunity of hearing was given to the petitioner to produce the relevant documents within a period of seven days, the petitioner was duty-bound to avail an opportunity. Petition dismissed - decided against petitioner.
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