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TMI Blog2017 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... dents ORDER 1. The petitioner-M/s.Vishal Concrete Works has filed this petition directly before this Court under Article 226 of the Constitution of India against the reassessment order passed by the 2nd Respondent- Assessing Authority of Commercial Tax Department vide Annexure-C dated 25.03.2017. 2. The contention raised before this Court is that no Proposition notice was given to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 39(1) of the KVAT Act, 2003, r/w other relevant provisions, clearly called upon the petitioner- assessee to explain the discrepancies noticed by the Respondent-Assessing Authority and to show cause as to why the Input Tax Credit of Rs. 1,52,462/- be not disallowed in the absence of the purchase invoices and purchase register etc., produced and another issue was as to why URD purchases be not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed VAT-240, Purchase and Sales register and invoice copies, Profit and Loss account and Balance Sheet for verification itself, which were however not accepted by the Respondent-Assessing Authority and the impugned order was passed by the Respondent- Assessing Authority raising a demand of Rs. 3,49,987/- against the petitioner-assessee. 5. Having heard the learned counsels for the parties, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A dated 14.09.2016, the petitioner-assessee expected from the Respondent- Assessing Authority, copy of any objections filed before the Respondent-Assessing Authority has not been produced before this Court. 7. The learned counsel for the petitioner-assessee also himself submitted before the Court that Books of Accounts etc., were produced along with VAT-240 after the Endorsement Annexure-B dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact finding bodies and therefore, powers are always co-extensive with that of the Respondent-Assessing Authority. 9. If the petitioner-assessee has any valid objection against the impugned demand raised by the Respondent-Assessing Authority, is always at liberty to raise such objections before the next higher authority. In view of the effective alternative remedy available to the petitioner- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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