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TMI Blog2014 (2) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... r of petitioner. - W. P. Nos. 9352, 9774 to 9788 2014 - - - Dated:- 25-2-2014 - Dr. Jawad Rahim J. K. S. Ravi Shankar for the petitioner S. V. Girikumar, Additional Government Advocate, for the respondent ORDER The petitioner engaged in manufacture and sale of lead sub-oxide and the assessee for sales tax under the provisions of the Karnataka Value Added Tax Act, 2003 (for short the KVAT Act ) has assailed the action of the respondent culminating in reassessment order, annexure A, dated January 22, 2004 and the consequent demand notice of the same date vide annexure B. 2. Sri Girikumar, learned Additional Government Advocate, has taken notice and represents the respondent. 3. Heard both sides. It is not in dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner received notice sent by the respondent in form VAT 275 on November 27, 2013, but it was for production of books of accounts and other documents which the petitioner had already complied. 7. The learned counsel would submit that the authority, despite production of all the books of accounts and documents, has issued annexure D on January 9, 2014 granting period of ten days to produce the original NOCs. and to file objections to the proposition notice. He submits that though the respondent has exercised statutory power, but has deprived reasonable opportunity to the petitioner. By annexure F, the petitioner sought for time to comply with the requirement, but the authority declined, to give time resulting in passing of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that once assessment is done, the assessee gets saddled with the liability to clear the tax, of course, subject to appeal and revision against it. But before passing such an order, the statutory authorities are required to give reasonably, sufficient opportunity, lest, the assessment would be arbitrary and not realistic. When the assessee seeks time even if he had availed of the benefit of time earlier, there is no reason as to why the authority should not give time as sought for to enable him to substantiate his stand which undoubtedly will aid in just determination, rather than arbitrary actions. 13. As noticed in this case, respondent No. 2 has been too technical in its approach. Though by annexure D dated January 9, 2014, ten da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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