2015 (7) TMI 504 - HC - VAT and Sales Tax

Validity of Assessment order passed under KVAT - petitioner submits that on account of the ailment, her husband could not take part in the proceedings - Held that - No doubt, the petitioner made out a case for reconsideration as the assessee could not take part in the proceedings for sufficient reasons. - the petitioner should be given a sufficient opportunity to substantiate her contention. - matter restored before the AO.

Summary

The petitioner, widow of the deceased assessee Sri.P.V.Venkiteswaran, was granted an opportunity to substantiate her contentions in an assessment matter under the K.VAT Act. The impugned orders were set aside, and the petitioner was directed to appear before the authority on 7.7.2015 for further proceedings to be completed within three months.