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M/s. Jamshedpur Utilities & Services Company Ltd., (Jusco) Versus The State of Karnataka And Others

2016 (6) TMI 6 - KARNATAKA HIGH COURT

Limitation for passing re-assessment order - Section 39 of the KVAT Act, 2003 - would have expired on 30.04.2016 and not on 30.03.2016 - Demand of tax - Breach of principles of natural justice - Denial of reasonable opportunity of defending the case - Held that:- this Court considers it expedient to set aside the impugned order, dated 31.03.2016 and, directing the petitioner-assessee to submit its written objections and reply to the show-cause notice immediately by appearing before the Assessing .....

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nexure-G, dated 31.03.2016, passed by the Assistant Commissioner of Commercial Taxes (Audit)-4, Mysore, for the tax period April-2009 to March-2010 raising a demand of ₹ 85,88,630/-. 2. A show-cause notice for the purpose of re- assessment was issued by the said Assessing Authority vide Annexure-D, dated 17.03.2016, which was served on the petitioner-assessee on 18.03.2016. The petitioner-assessee prayed, vide Annexure-E, dated 19.03.2016, to grant 20 days time to prepare and compile the r .....

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weekends, an extension of 20 days' time may be granted for filing detailed and proper reply to the show-cause notice. However, the Assessing Authority, rejecting the said prayer, passed the impugned order on 31.03.2016 raising the aforesaid demand and the following was observed in the impugned order for rejection of the prayer for grant of 20 days' time as requested by the petitioner- assessee. " Incorporating the above facts a Notice U/s.39(2) of the KVAT Act, 2003 dt:17-03- 2016 i .....

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03-2016 requesting for extension of grant of time till 15.04.2016. The extension of the time requested by the dealer exceeds the time bar limitation the request for extension of time is allowed up to 30/03/2016. But till date the dealer company has neither produced any books of accounts nor filed any objections to the notice issued by this office. Hence it is presumed that the dealer company has no objections for the proposed tax liability in the pre- assessment notice issued." 4. The prese .....

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and even if the tax period for the month of April 2009 was taken into account as a separate "tax period", the limitation of seven years would expire by 30.04.2016 and not by 31.03.2016, as held by the Assessing Authority. But in the afore-quoted para, the Assessing Authority has observed that limitation would expire for passing such re-assessment order on 30.03.2016. For the remaining part of the assessment period from May 2009 to March 2010, still further time would have been availabl .....

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as held as under; " In our view, grant of opportunity should not be a mere formality but should be such that can be reasonably availed. Requiring a person to do something in a short period within which time the same cannot be performed, would amount to denial of fair opportunity. Merely completing the formality of issuing notice and not considering the reasons given in the response / reply for grant of further reasonable time to furnish the documents, would not amount to giving adequate or .....

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s, the appellant was denied adequate opportunity, which amounts to violation of principles of natural justice. We are also of the opinion that in the facts of the present case, the reasons given in the reply dated 3-2-2015 were sufficient to grant further sufficient time (not merely one week), to submit the statutory forms and the Appellate Authority was not justified in passing the order/endorsement dated 4-2-2015 and consequently, the order dated 20-02-2015 imposing the tax liability on the ap .....

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