TMI Blog2020 (1) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court is of the considered opinion that before passing of the exparte assessment order, the petitioner ought to have been heard in the matter albeit no objections filed to the proposals made in the notice dated 28.10.2019. Keeping in mind the principles of natural justice, this Court deems it appropriate to set aside the impugned ex-parte re-assessment order, rectification order and the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is a public limited company engaged in the manufacture and trading of adhesives, water proofing materials, construction chemicals, dyes, chemicals, crayons, colour pencil pigment and textile auxiliary etc. The petitioner was a dealer registered under the provisions of the erstwhile Karnataka Value Added Tax Act, 2003 [ Act for short]. The premises of the petitioner was inspected by the Enf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.11.2019, however exparte re-assessment order was passed on 29.11.2019 without providing an opportunity of hearing to the petitioner. It is further submitted that rectification application was filed seeking rectification of the order in view of the decision taken by the Assessing Authority relating to the issues on hand in favour of the assessee, pertaining to the earlier tax periods April 2014 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order and the demand notice and remand the matter to the respondent No.3 Assessing Authority to re-do the assessment after providing an opportunity of hearing to the petitioner. 8. The petitioner shall appear before the respondent No.3 on 23.12.2019 without waiting for any notice and shall file objections along with documents. It is made clear that no further adjournment shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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