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TMI Blog2019 (1) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... incumbent upon the Assessing Officer to consider the same by either accepting or rejecting. In fact in the reassessment order dated 22.06.2018 at internal page No.2 we find there is reference to RA bills produced by the assessee for verification on 07.03.2018 and also other documentary evidences. In the absence of such exercise having been undertaken by the assessing officer, we are of the considered view that this would be in clear violation of direction issued by this court or in otherwords there has non consideration of said material while passing the order dated 22.06.2018 and thereby principles of natural justice had been given a complete go-bye and as such order dated 22.06.2018 the first respondent authority would not be sustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order on 15.05.2017 Annexure-B under Section 39(1) of the KVAT Act and levied tax at the rate of 14.5% by considering the works contract extracted as falling under the residuary entry Sl.No.23 of sixth schedule of KVAT Act including the value of declared goods i.e., ductile iron pipes along with penalty and interest. 5. Being aggrieved by the same petitioner field a writ petitions in Writ Petition Nos.202431- 202433/2017 (T-IT) contending inter alia that petitioners had requested the first respondent herein to furnish the work sheet, so as to enable them to file the detail reply along with necessary documents and it was not furnished and reply submitted to the reassessment proceedings was not considered in proper perspective before passi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess of reassessment and on notices being served on the writ petitioners filed written submissions along with additional grounds and supporting documents to substantiate its defence raised under communication dated 05.03.2018 received by the first respondent on 07.03.2018. Thereafter, first respondent Assessing Authority passed an order under Section 69(1) of KVAT Act by order dated 22.06.2018 Annexure-D. 7. Being aggrieved by this order petitioners once again approached this court in Writ Petition No.202217/2018 (T-RES) reiterating grounds urged in the earlier writ petitions and also specifically contending that documents produced by the petitioners along with written submissions dated 05.03.2018 (received by first respondent on 07.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand the matter back to the Assessing Authority to reexamine the issue. 11. Per contra learned High Court Government Advocate would support the order passed by the learned Single Judge and prays for dismissal of the writ appeal. 12. Having heard the learned Advocates appearing for parties and on perusal of records it would clearly emerge there from that at the first instance when order of remand came to be passed by the learned Single Judge on 30.01.2018 it was specifically indicated thereunder that petitioner would be at liberty to file reply along with supporting documents, which means Assessing Authority was required to consider such additional documents that may be filed by petitioner in support of its defence namely how it would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Authority take into consideration the said documents to arrive at a conclusion as to how the defence of the asssesse is not required to be accepted. In the absence of such exercise having been undertaken by the assessing officer, we are of the considered view that this would be in clear violation of direction issued by this court or in otherwords there has non consideration of said material while passing the order dated 22.06.2018 and thereby principles of natural justice had been given a complete go-bye and as such order dated 22.06.2018 the first respondent authority would not be sustainable. Hence, matter will have to be remitted back to first respondent authority for redetermination by considering entire material placed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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