9911796707
TMI Blog2019 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... authority sans providing reasonable opportunity of being heard is void ab initio and the same cannot be approved by this Court contrary to the fundamental rule of natural justice. The action of the respondent No.1 in issuing multiple proposition notices proposing different tax liabilities and passing the impugned re-assessment order in haste cannot be appreciated - Issuing of revised proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 consequential demand notice dated 25.04.2019 without providing sufficient opportunity of being heard to the petitioner. 3. The petitioner is a registered dealer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 62,61,32,718/-. Immediately on the same day, another revised notice was issued proposing the total liability of ₹ 1,00,43,88,891/-. The petitioner through the counsel sought two weeks time to make the detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 approved by this Court contrary to the fundamental rule of natural justice. The action of the respondent No.1 in i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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