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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 ..... 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 dispute that the petitioner being the assessee under the KVAT Act, has suffered an order of reassessment by the Commercial Tax Officer. The order dated January 22, 2014 passed in CAS No. 24793604 would show that the respondent has exercised power conferred by section 39(1) read with sections 36(1) and 72(2) of the KVAT Act to reassess and determine the tax. 4. The grievance of the petitioner is not about its liability to be assessed for such tax, but its grievance is that the order impugned has been passed without giving it sufficient opportunity and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 impugned order of reassessment, annexure A and the consequent demand notice, annexure B. 8. From the submission of both sides, it is evident even though the respondent has initiated excise action to determine tax liability, in response to notice dated November 27, 2013, when the petitioner has produced the books of accounts and relevant documents, annexure D has been issued. The petitioner had sought time to make available the documents sought for and to file objections to annexure D vide annexure F. Time sought by the petitioner has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 days time was granted, which would have ended only on January 19, 2014, it was a Sunday. Therefore, 20th would have been the last day. A few days more would not have mattered. The very fact that the respondent has immediately resorted to passing the impugned order would show there is some sort of pre-determination in the mind of the authority against the petitioner, resulting in such a hasty action, which cannot be certainly appreciated specially when taxation liability is sought to be imposed which undoubtedly has t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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