9911796707
TMI Blog2017 (4) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of Central Sales Tax, 1956 (hereinafter refereed to as 'CST Act' for short) read with Section 36(1) of Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act' for short) and the consequential endorsement dated 20.03.2017 - Annexure-H rejecting the application filed by the petitioner for rectification of order dated 06.03.2017. 3. Petitioner is a company incorporated under the provisions of Companies Act, 1956 and is duly registered under the provisions of KVAT Act. Reassessment proceedings under Section 39(1) of the KVAT Act was initiated against petitioner for tax period April' 2015 to March' 2016 by first respondent by issuing a notice on 11.01.2017. Petitioner by communication dated 13.02.2017 - Annexure-B request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng inter-state sales of the value of Rs. 11,18,52,801/-. However, first respondent without extending an opportunity of personal hearing to the petitioner by order dated 06.03.2017 - Annexure-E passed reassessment order under Section 9(2) read with Section 36(1) of the KVAT Act and raised a consequential tax demand for Rs. 7,92,78,290/-. 5. On receipt of said reassessment order on 09.03.2017, petitioner claims to have submitted additional 'C' Forms covering sales to the extent of Rs. 93,45,773/- again to the jurisdictional VAT Office and as such, petitioner sought for rectification of the order dated 06.03.2017, contending interalia that inter- state sales to some extent, 'C' Forms were already available at the time of reassessment and same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile proceeding to frame reassessment order. Hence, she prays for quashing of the same. 8. Per contra, Sri. Vedamurthy, learned AGA appearing for respondents - Authorities would contend that petitioner was extended opportunity and there being no reply to proposition notice, first respondent on the basis of material available on record had proceeded to pass the reassessment order on 06.03.2017 - Annexure-E and consequential demand has been raised. He would submit that said order being an appealable order, this Court should not exercise jurisdiction under Article 226 of Constitution of India and as such, he prays for dismissal of the writ petition. 9. Having heard the learned Advocates appearing for the parties and on perusal of the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by petitioner on 28.02.2017 and 04.03.2017. The basis on which first respondent - authority has proceeded to frame reassessment order is on the ground that there is no written reply filed by petitioner to proposition notice dated 22.02.2017 - Annexure-D. Thus, there is a lack of opportunity to the petitioner in the proceedings before first respondent and impugned order is in clear violation of principles of natural justice. 10. That apart, petitioner on receipt of the impugned order on 09.03.2017 filed an application for rectification on 20.03.2017 - Annexure-G under Section 9(2) of CST Act. Not only filing the acknowledgements for having submitted 'C' Forms earlier to the local VAT Office, but also acknowledgements for having submitted ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back to first respondent for being disposed of in accordance with law keeping in mind the observations made hereinabove. However, it is made clear that no opinion is expressed on merits. (iv) In order to avoid further delay, petitioner is directed to appear before first respondent - authority on 25.04.2017 @ 11.00 a.m. without waiting for any further notice and first respondent is also not required to issue any fresh notice of hearing. Time to file objections if any to the proposition notice shall be filed by the petitioner along with supporting documents if any on or before 25.04.2017 and without fail. (v) First respondent shall proceed to adjudicate the proposition notice dated 22.02.2017- Annexure-D on merits and in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
