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TMI Blog2019 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... MATH & KAMATH, ADV.) RESPONDENTS (BY SRI T.K. VEDAMURTHY, AGA.) O R D E R Heard the learned counsel for the parties. 2. The petitioner is aggrieved by the action of the respondent No.1 in passing the reassessment order dated 20.04.2019 under Section 39[1] read with Section 72 and 36 of the Karnataka Value Added Tax Act, 2003 ['KVAT Act' for short] and issuing the conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,713/-. The petitioner sought seven days time to file its objections, but the respondent No.1 provided two days time to the petitioner to file its reply. In the meantime, the respondent No.1 has issued another revised proposition notice dated 15.04.2019 served through e-mail on 16.04.2019 proposing total tax liability of Rs. 62,61,32,718/-. Immediately on the same day, another revised notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Government Advocate for the respondent - Revenue made an endeavour to justify the impugned action of the respondent No.1. 6. Heard the learned counsel for the respective parties and perused the material on record. 7. It is settled law that an order passed by the quasi judicial authority sans providing reasonable opportunity of being heard is void ab initio and the same cannot be approv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposition notice dated 16.04.2019. If such reply/objections are filed by the petitioner within a period of two weeks from the date of receipt of certified copy of the order, the same shall be considered by the respondent No.1 in accordance with law and the re-assessment proceedings shall be concluded in an expedite manner. With the aforesaid observations and directions, writ petition stands dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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