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TMI Blog2019 (4) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt from taxability under the Act, to ensure fairness in action or to at least put the petitioner on notice or give personal hearing in this behalf, and then, taxability is decided. Thereafter if the petitioner fails to avail the opportunity or convince the first respondent, then no exception to the best judgment first respondent makes, at the first instance, be taken under Article 226 of the Constitution of India. Matter is remitted to first respondent. - W. P. (C) No. 10952/2019 - - - Dated:- 9-4-2019 - MR S. V. BHATTI, J. For The PETITIONER : ADV. SMT. K. LATHA For The RESPONDENT : GP. SMT . M. M. JASMINE JUDGMENT The petitioner challenges Ext.P6 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances explained above, the KVAT assessment in respect of the assessee for the return period 2012-13 stands completed to the best of judgment u/s 25(1) of the Act as under. Total sales turnover conceded for the year 2011-12 Rs.29,40,44,424.00 Less interstate sales turnover assessed separately Rs.1,60,67,880.00 Balance sales turnover for KVAT Assessment Rs.27,79,76,544.00 Less exemptions allowed on non taxable sales Rs.16,99,550.00 Balance taxable tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erring to written instructions dated 08.04.2019, contends that the first respondent has given notice, received reply, considered the reply and has passed the best judgment, which is well within his jurisdiction and that the petitioner should have been more discreet and well informed while submitting the reply (Ext.P4). It is further contended that the petitioner has the remedy of statutory appeal and the petitioner gets opportunity even to file additional documents before the appellate authority. Therefore, firstly prays for dismissing the writ petition. 4. The finding recorded by the first respondent for making the order does not give sufficient details, much less adverting to the reply given by the petitioner. This Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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