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2019 (7) TMI 1011 - HC - VAT and Sales TaxValidity of re-assessment order - Section 39(1) of the KVAT Act - power of rectification of assessment or re-assessment - HELD THAT:- Section 41(1) of the KVAT Act is applicable where the order of re-assessment is found to be erroneous insofar it is prejudicial to the interest of the public revenue by the judgment or order of any Court - the re-assessment orders impugned dated 08.08.2017 at Annexure – A to the writ petitions passed under Section 39(2) of the KVAT Act as well as the consequent notices of demand at Annexure-B to the writ petitions are quashed reserving liberty to the Department to initiate appropriate proceedings in accordance with law. Petition disposed off.
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