9911796707
TMI Blog2019 (4) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any express authorization by the Commissioner of Commercial Taxes as required under the Act relating to the petitioner. No opportunity of hearing was provided to the petitioner before concluding the assessment; neither the proposition notice nor the assessment order was served. On the other hand, respondent filed recovery petition before the JMFC (Sales Tax) registered as C.Misc.No.20/16. 3. It is contended that after obtaining certain documents under the Right to Information Act pertaining to the assessment order, objections were filed to the recovery proceedings initiated. The learned Magistrate rejected the objections of the petitioner by order dated 15.2.2019 and issued Fine Levy Warrant. 4. At this juncture, the petitioner is befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Magistrate, is before this Court. Hence seeks for dismissal of the writ petition. 8. I have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 9. It is evident that the Commissioner of Commercial Taxes has issued an order assigning assessment and re-assessment under the provisions of the KVAT Act on the respondent relating to the petitioner for the tax period 2012-13. Sl.No.726 of the order of the Commissioner of Commercial Taxes dated 1.10.2013 placed on record by the learned counsel for the Revenue makes it clear that the reasons have been assigned for issuing the assignment note that the assessee received advance amount of Rs. 3,94,22,952 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the learned Magistrate since 2015-16. In this background, this Court is of the considered opinion that the justice would be sub-served in rejecting the petition with liberty to the petitioner to file an appeal against the order impugned before the appellate forum within a period of two weeks from today. 15. The writ petition stands dismissed relegating the petitioner to avail the alternative remedy of appeal available under the Act. If such an appeal is filed within a period of two weeks from today, the same shall be considered by the Appellate Authority on merits without objecting to the period of limitation, subject to the compliance of other procedural aspects. The Appellate Authority shall decide the matter on merits in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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