9911796707
TMI Blog2017 (7) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (6) of the Karnataka Value Added Tax Act, 2003 - HELD THAT:- The cancellation of the registration of the petitioner assessee has suddenly rendered it as unregistered Dealer, depriving it of the several benefits which enure or are available to a Registered Dealerunder the provisions of the KVAT Act, 2003. An adverse order passed without prior opportunity of hearing is otherwise also unsustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner - assessee is aggrieved by the Endorsement issued by the Respondent Commissioner of Commercial Taxes, Bangalore vide Annexure H dated 27/03/2015 cancelling the Registration of the petitioner-Assessee, the dealer on the ground that being a body Corporate, it did not obtain separate Registration for its two Units of business from the Respondent Commissioner himself, which is envis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding one VAT Registration vide TIN No.29970804336 from one authority namely, LVO- 020 and one another COT (Compound of Tax) Registration vide TIN No.29390390271 from another authority LVO-015. The two Authorities of the same Department issued him the two separate TIN numbers which have been cancelled by the learned Commissioner by the impugned Endorsement merely on the ground that the same wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority namely the Assessing Authority, but the fact remains that not only the impugned endorsement was issued by the learned Commissioner adverse to the interest of the petitioner canceling its registration without giving an opportunity of hearing to the petitioner assessee but also that once a Registration was issued by the Authority of the same Department, for different Units of the same asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Authority under Section 39(1) of the KVATAct, 2003, Annexure J dated 30/04/2015 and Annexure K, L, M, N and P, alldated 02/05/2015 for the tax period from the year 2008-09 (from June 2008) to 2013-14 are also quashed. No order as to costs. 8. The Respondent Commissioner will however be free to give a fresh opportunity of hearing to the petitioner assessee and after affording o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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