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2013 (2) TMI 412

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..... ENT   Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondent. 2. The petitioner is a dealer under the KVAT Act. They were issued Exts.P1 to P4 notices under Sections 25 and 67 of the Act concerning the assessment years 2009-10 and 2010-11. The petitioner thereupon filed replies requesting that they be allowed to file revised returns. De .....

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..... ed. To Ext.P6, respondent did not give any reply to the petitioner. 3. Subsequently, Ext.P8 order was passed on 26/11/2012 rejecting the petitioners' request for filing revised returns and that order was served on the petitioner only on 13/12/2012. It is stated that the petitioner has filed an appeal against Ext.P8 which is pending consideration of the concerned Appellate Authority. Subsequently, .....

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..... ted to the petitioner also. In such circumstances, I am inclined to think that respondent should re-consider the matter after affording an opportunity of hearing to the petitioner. 5. Therefore, I dispose of this writ petition quashing Exts.P11 to P14 and direct the respondent to pass fresh orders on Exts.P1 to P4, taking into account Exts.P9 and P10 objections and after affording an opportunity .....

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