9911796707
TMI Blog2019 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... T-RES). 3. Parties are referred to as per the ranking in the writ petition. 4. Facts in brief which has led to filing of this appeal can be crystallized as under :- Appellant/Petitioner is a Registered Partnership Firm and registered in the State of Maharashtra and it is also registered Dealer under the provisions of Karnataka Value Added Tax Act, 2003 (hereinafter referred to 'KVAT Act' for short) and is engaged in execution of composite works contract of supplying, laying and commissioning of water supply pipe lines together with construction of supporting civil structure and electrical work under various schemes for departments and local bodies of Government of Karnataka. For the tax period April 2014 to March 2015 first respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge reads as under :- "Matter stands remitted to respondent No.3 Assessing Authority with a direction to reconsider the matter afresh after providing opportunity to the petitioners to produce documents on which they want to rely upon and after providing personal hearing. Petitioners shall produce documents on which they want to rely upon within one month from the date of receipt of a copy of this order. The Assessing Authority shall reconsider the matter and dispose of the same within next two months after providing personal hearing to the petitioners subject to petitioners furnishing bank guarantee to a tune of Rs. 10,00,000/- to respondent No.3 Assessing Authority." 6. On such order of remand being passed first respondent herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first instant when the order of remand came to be passed by the learned Single Judge in Writ Petition Nos.202431-433/2017 on 30.01.2018 it was specifically observed by the learned Single Jude that liberty should be given to the petitioner to produce documents on which petitioner intended to rely upon and Assessing Authority was directed to reconsider the matter in the light of such material placed by petitioner. 10. It is contended by learned counsel Sri.Sanjay M.Joshi, that assessing officer has not complied the direction issued by learned Single Judge. Hence, he seeks for quashing of the order passed by the learned Single Judge and prays for allowing the writ petition by quashing the order of reassessment dated 22.06.2018 Annexure-D a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal provisions. 14. In the instant case, appellant would fall under second exception namely there being violation of principles of natural justice namely when matter came to be remanded by the learned Single Judge with a direction to the Assessing Authority to consider the additional documents or additional evidence that would be placed by the assessee it was incumbent upon the Assessing Officer to consider the same by either accepting or rejecting. In fact in the reassessment order dated 22.06.2018 at internal page No.2 we find there is reference to RA bills produced by the assessee for verification on 07.03.2018 and also other documentary evidences. When such material was available before the Assessing Authority it was incumbent upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
