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2019 (2) TMI 377 - HC - VAT and Sales TaxValidity of Suo-moto revisional proceedings - Section 22-A(1) of the Karnataka Sales Tax Act, 1957 - Form-C - impugned assessment order is an ex-parte order - principles of natural justice - Held that:- It would suffice to note that revisional authority had disposed of the proceedings exparte and as such, an opportunity requires to be granted to petitioner and accordingly, matter requires to be re-adjudicated by the revisional authority, particularly in the background of disputed question of facts having been raised by the appellant before this Court with regard to ‘C’ form, which in fact had been accepted by the first appellate authority also, though not by revisional authority. The matter deserves to be remitted back to the revisional authority namely, respondent herein - appeal allowed by way of remand.
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