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2019 (2) TMI 1161 - HC - VAT and Sales TaxValidity of re-assessment order - recovery proceedings - KVAT Act - It is the contention of the petitioner that no reasonable opportunity was provided to the petitioner, before passing the re-assessment order impugned herein - principles of natural justice - Held that:- It is apparent that the petitioner was duly served with the notice by Muddam on 20.11.2017. As there was no response, an endorsement dated 22.02.2018 was issued and the same was duly served on the assessee by Muddam on 23.02.2018. Despite the same, the petitioner has not responded to the proposition notice dated 10.10.2017. Hence, it cannot be held that no reasonable opportunity was provided to the petitioner, before passing of the re-assessment order on 12.03.2018 - Writ Petition is liable to be dismissed with liberty to the petitioner to file statutory appeal before the appellate authority in accordance with law.
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