9911796707
TMI Blog2015 (12) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... s - violation of Section 35(1) of the KVAT Act, 2003 and Rule 37 of the KVAT Rules, 2005 - Held that: - since the petitioner has not been given an opportunity of producing ‘C’ declaration forms, the petitioner shall be given an opportunity to produce the same before the assessment orders are passed - petition allowed by way of remand. - Writ Petition No. 13007/2015 And Writ Petition Nos. 37667-37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner had been deemed to be accepted under Section 38 of the KVAT Act. The Commercial Tax Officer (SZ-2) enforcement, Bangalore, had visited the business premises of the petitioner and had sought for documents pertaining to assessment tax period 2010-11 and he had forwarded an intelligence report. 3. The petitioner seeks to challenge the impugned order passed by the respondent without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a calendar month as the tax period. It would be irregular to club the returns filed together and to pass a single assessment order. 5. If this is the legal position, the impugned order is set at naught. The respondent is directed to pass a fresh assessment order on a monthly basis, as required in law. Since the petitioner further complains that he has not been given an opportunity of producing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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