9911796707
TMI Blog2016 (8) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... is justifiable under the circumstances of the case and whether the objections submitted could have been further inquired into are all matters which requires an adjudication of facts, which cannot be adjudicated by this Court in the proceedings under Article 226 of the Constitution. Whether the particulars provided by the petitioner in their objection was sufficient enough to consider their defenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per order dated 22.08.2012 has not been complied by the Commercial Tax Officer. It is stated that earlier an assessment has been made, which came to be challenged by filing KVATA No.277 of 2012. The main dispute raised by the petitioner is regarding the closing stock, which according to the petitioner was 37751.570 grams of gold held by the Managing Partner as the office was under renovation. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate authority had not been complied with and that, the right for personal hearing has not been given. A perusal of Ext.P5 indicates that this is the second round in which the assessment had been made and sufficient opportunity had been given to submit their reply. The operative portion of the order passed by the assessing authority reads thus : I have carefully examined the reply file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial discovered. The above 3 facts were satisfied in this order. The assessment is on the basis of clear material facts and all the evidences were fulfilled. Proved sales suppression and closing stock at the time of closure of business is assessable under KVAT Act, 2003. In the circumstances, all the contentions raised by the assessee are overruled since devoid of any merit and it is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the contention that there is violation of principles of natural justice. The entire factual aspects of the matter has to be looked into, in order to arrive at such a conclusion and therefore, I do not intend to interfere with Ext.P5 at this stage. Accordingly, reserving the right of the petitioner to prefer an appeal, this writ petition is closed. The petitioner is granted four weeks' ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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