9911796707
TMI Blog2019 (6) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been made available to the petitioner and as such, the order impugned are passed without jurisdiction - principles of natural justice - HELD THAT:- It is not in dispute that the petitioner having suffered an order from the appellate authority is before this court on the grounds as aforesaid. There is no legal impediment for the petitioner to urge all these grounds before the appellate tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - WRIT PETITION NO.11388/2019 (T RES) - - - Dated:- 25-4-2019 - MRS. S. SUJATHA J. PETITIONER (BY SMT. LAKSHMI MENON, ADV. FOR RESPONDENTS (BY SRI T.K. VEDAMURTHY, AGA.) O R D E R The petitioner has challenged the order dated 31.01.2019 passed by respondent No.1 under Section 62 (6) of the Karnataka Value Added Tax Act, 2003 (for short KVAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is before this court. 4. Learned counsel Smt. Lakshmi Menon, appearing for the petitioner submits that the incriminating material relied upon by the Assessing Officer to determine the taxable turnover were not made available to the petitioner despite sufficient requests made. The same was pointed out before the appellate authority. However, the appeal came to be rejected confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The primary challenge of the petitioner is that no incriminating documents relied upon by the respondent authorities have been made available to the petitioner and as such, the order impugned are passed without jurisdiction and against the principles of natural justice. 8. It is not in dispute that the petitioner having suffered an order from the appellate authority is before this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uires to be negated. Moreover, the disputed facts involved in the petition cannot be adjudicated under the writ jurisdiction. Hence, writ petition stands dismissed with liberty to the petitioner to avail the alternative remedy of statutory appeal available under the KVAT Act. If such an appeal is filed within a period of four weeks, the same shall be considered by the Appellate Tribunal on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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