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TMI Blog2018 (2) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Pleader has vehemently contended that no such documents were produced by the appellant. Question whether any such document had been indeed produced and how it had any bearing on the merits of the matter is itself a disputed question which we cannot go into in exercise of the power under Articles 226 & 227 of the Constitution of India. Appellant ought to have filed an appeal challenging the assessment order. An opportunity has to be provided to the appellant to file an appeal against the re-assessment order taking up all legal contentions open to him. Appeal disposed off. - W.A. No. 5621/2017 & W.A. Nos. 5660-64/2017, W.A. Nos. 5665-69/2017, W.A. No. 5670/2017 - - - Dated:- 14-11-2017 - MR. B.S. PATIL AND MR. ARAVIND KUMAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny proposition notice on the appellant, such an order was passed. He had further contended that he had filed an application on 04.06.2014 for rectification of the mistakes apparent on the record, but without providing opportunity to him, an endorsement was issued on 30.08.2014 rejecting the said application stating that it was an incomplete application. While rejecting the said application, respondent no.2 reserved liberty to the appellant to seek rectification of the said re-assessment order afresh as per law. Accordingly, appellant filed another application for rectification on 23.11.2015. Appellant contended that he had enclosed copies of sales registers, purchase registers, etc., along with the application filed for the second time. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are urged on merits. The main contention urged by the learned Senior Counsel appearing for the appellant is, that neither in the assessment order nor while passing orders on the applications filed seeking rectification, the Assessing Authority has applied its mind to the various materials placed before it and the request made seeking exemption against the labour charges, sales effected outside the State, TDS input tax, etc. 8. Learned High Court Government Pleader appearing for the respondent strongly supports the orders and the act ion of the authorities. 9. Upon hearing the learned Counsel for both parties, we find that the authorities do not refer to the documents said to have been produced by the appellant/assessee before the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen to him. We are persuaded to grant 30 days time to the appellant from today to file the appeal. 11. In so far as the statutory deposit to be made as required under Section 62 of the Karnataka Value Added Tax Act, 2003, having due regard to the totality of the facts and circumstances of the case, we are of the view that a sum of ₹ 21,75,000/- which roughly reflects 30% of the demand made shall be deposited by the appellant within 30 days from today before the Assessing Authority and appropriate receipt shall be produced before the Appellate Authority, whereupon the Appellate Authority shall consider the matter on merits in accordance with law, without raising the question of limitation. We also make it clear that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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