9911796707
TMI Blog2014 (1) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as the Act, for short) are assailed in these Writ Petitions. The consequential demand notices dated 29.10.2013 (Annexures-F1-F4) for the aforesaid periods are also assailed in these Writ Petitions. 2. Briefly stated the facts according to the petitioner are that the petitioner is engaged in the business of leasing motor cars to various corporate customers, sale of used motor cars and fleet management services. It is a registered dealer (nonresident) under the provisions of the Act in the State of Karnataka. For the aforementioned tax periods, reassessment proceedings were initiated under Section 39(1) of the Act. Subsequently, those proceedings were dropped by order dated 23.09.2009 by accepting the revised returns filed by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned orders have been passed without hearing the petitioner which is in violation of principles of Natural justice. 5. Per contra, learned AGA appearing for the respondents supported the impugned order by contending that although sufficient opportunity was granted to the petitioner, it was not availed and having no other alternative, the 1st respondent has passed the impugned orders which would not call for any interference by this Court. 6. I have perused the impugned orders dated 29.10.2013 which have been passed in exercise of revisional jurisdiction under Section 63A of the Act. Sub-section 1 of Section 63A of the Act categorically states that before passing any order in exercise of revisional jurisdiction, the person concerned must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders are quashed. Petitioner is directed to appear before the 1st respondent authority on 16.01.2014 with necessary details and records pertaining to the aforesaid tax periods. If the petitioner appears on the said date, 1st respondent authority is directed to consider the case of the petitioner in accordance with law and to dispose of the revision proceedings expeditiously. The petitioner is also directed to co-operate with the 1st respondent authority in expeditious disposal of the revision proceedings.
9. In the result, impugned orders at Annexures-E1 to E4 and Annexures-F1 to F4 as well as all consequential demand notices are quashed. Writ Petitions are disposed of with the aforesaid observations and directions. X X X X Extracts X X X X X X X X Extracts X X X X
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