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M/s. J.C. Industries Versus State of Karnataka

Validity of assessment order - section 39(1) of the KVAT Act, 2003 - Principles of Natural Justice - the adverse material was not confronted to the petitioner and merely on the basis of a Investigation Report, the disallowance of Input Tax Credit was made by the Assessing Authority which too was not supplied to the petitioner-assessee and he was not given an opportunity to controvert the said adverse material. - Held that - There cannot be said to be any breach of principles of natural justice i....... + More

 

 

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M/s. J.C. Industries Versus State of Karnataka

 

 

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