TMI Blog2018 (6) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... same is violative of principles of natural justice - Held that:- The notice was not at all served to the petitioner as contemplated under the provisions of Section 39(1) of the KVAT Act and no opportunity was given to the petitioner either to produce books of accounts or for the hearing. The impugned order clearly depicts that the proposition notice was returned un-served by the postal authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rari to quash the impugned re-assessment order bearing CAS No.289407371 dated 8.3.2018 and the consequential demand notice dated 8.3.2018 passed by the respondent under the provisions of the Karnataka Value Added Tax Act,2003 ( KVAT Act for short) for the assessment period 2011-12 as per Annexure-B and issue writ of mandamus directing the respondent not to proceed with the recovery of the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is violative of principles of natural justice. Hence this writ petition is filed for the reliefs sought for. 3. I have heard the learned counsel for the parties. 4. Sri K.M. Shivayogiswamy, learned counsel for the petitioner reiterating the grounds urged in the writ petition has contended that the impugned re-assessment order passed is without service of notice as contemplated under the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes issued assignment note for auditing the books of accounts of the petitioner. The notice was not at all served to the petitioner as contemplated under the provisions of Section 39(1) of the KVAT Act and no opportunity was given to the petitioner either to produce books of accounts or for the hearing. The impugned order clearly depicts that the proposition notice was returned un-served by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2018 passed by the respondent consequential demand notice dated 8.3.2018 vide Annexure-B are hereby quashed. The matter is remanded to the respondent to reconsider the matter afresh after giving opportunity of being heard to the petitioner and pass orders strictly in accordance with law. The petitioner is directed to appear before the respondent authorities on 2nd July 2018 without any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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