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TMI Blog2016 (2) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... OF 2016 (T-CST) - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 9(2) of the CST Act and under Section 39(1) of the KVAT Act for the assessment periods from April 2007 upto July 2009, making certain proposals under the CST Act, including a proposal to levy tax at a higher rate in respect of turnovers not supported by statutory declarations. Upon receipt of the notice, the petitioner had filed its reply by way of objections dated 5.11.2011. An order of re-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs pursuant to the notice dated 7.12.2015. In respect of the periods from August 2009 to March2010, the petitioner had filed an additional reply dated 28.12.2015 to the second respondent to state that due to an accidental fire in the corporate office of the petitioner on 25.04.2015, all the records maintained therein were destroyed, and a request was made to provide time upto 20.01.2016 to enabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of re-assessment was passed. Therefore, in spite of the factum of the earlier order of re-assessment having been passed by the first respondent, an order of re-assessment again being passed by the second respondent, is on the face of it illegal and results in a miscarriage of justice apart from prejudicing the interest of the petitioner. 4. The learned Government Advocate would however submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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