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TMI Blog2019 (6) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... filed writ petition under Articles 226 and 227 of the Constitution of India praying to quash the impugned reassessment order dated 25.03.2017 and consequential demand notice dated 25.03.2017 passed by the 2nd respondent. The petitioner which is engaged in the manufacture of RCC poles, Blocks, Drain Covers and other allied products registered as a dealer under the Karnataka Value Added Tax Act, 2003, (for short 'the KVAT Act') and under the Central Sales Tax Act, 1956. The petitioner purchases raw materials within the State and also from outside the State of Karnataka. The petitioner filed returns of turnover under Section 35 of the KVAT Act and paid taxes. The Commissioner for Commercial Taxes proposed auditing of taxes for the assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dismissing the writ petition without noticing the fact that the same is violative of principles of natural justice and that no proposition notice was issued. It is further contended that after verification of books of accounts and other documents produced by the petitioner, notice ought to have been issued before re-assessing the tax liability. It is his contention that when there is violation of principles of natural justice, writ petition under Article 226 of the Constitution of India would be maintainable. 5. Per contra, learned HCGP for the respondents-State submits that the learned Single Judge has rightly dismissed the writ petition, since the petitioner has an alternative efficacious remedy of appeal against the re-assessment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has received the notice dated 14.09.2016 issued under Sections 39(1), 36 and 72(2) of KVAT Act, 2003. Further the representative of the petitioner appeared before the respondent-assessing authority and produced the books of accounts. Therefore, the petitioner cannot contend that there is violation of principles of natural justice. Section 52 of the KVAT Act, provides for an appeal before the First Appellate Authority and the petitioner can very well raise all such objections including the violation of principles of natural justice before the Appellate Authority. In view of availability of an alternative efficacious remedy of appeal to the petitioner, the learned Single Judge has rightly dismissed the writ petition with liberty to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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