9911796707
TMI Blog2019 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... icers to proceed with the assessment - KVAT Act - period 2012-2013 - HELD THAT:- The jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities. The ex-parte re-assessment order now impugned certainly deserves to be set aside for the reason that assessee had appeared before DCCT (Audit)-5.2, Bengaluru, pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Vedamurthy, AGA) O R D E R The petitioner has challenged the ex-parte re-assessment order dated 20.02.2018 and consequential demand notice dated 03.10.2018 passed by respondent No.2 under the provisions of the Karnataka Value Added Tax Act, 2003 relating to the tax periods 2012-2013. 2. The petitioner was a registered dealer under the provision of the Karnataka Value Added Tax Act, 2003(her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ petition. 3. Ex-facie it appears that the assignment note issued to the DCCT (Audit)-5.2 relating to the tax periods 2010-2011 and 2011-2012 has been considered to be the assignment issued even to the tax period 2012-2013, by the said authority resulting in issuance of re-assessment notice to reassess the assessee under the provisions of the Act for the tax period 2012-13. On the reply fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 ought to have transferred the proceedings initiated by him to the competent authority, assigned with the jurisdiction. That having not been done, the petitioner is made to suffer. 4. Having regard to the facts and circumstances, this Court deems it appropriate to set aside the order impugned at Annexure-E dated 20.02.2018 as well as the Demand Notice at Annexure-F dated 03.10.2018 relating to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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