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TMI Blog2019 (11) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... The matter is restored to the file of the respondent-authority to redo the re-assessment in accordance with law, taking into consideration all the documents placed on record by the assessee-petitioner, after providing an opportunity of hearing to the petitioner. - Writ Petition No.32661/2019 (T – RES) - - - Dated:- 26-9-2019 - THE HON BLE MRS. JUSTICE S. SUJATHA PETITIONER: SRI K.M. SHIVAYOGISWAMY, ADV. RESPONDENT: SRI T.K. VEDAMURTHY, AGA. ORDER Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has challenged the re-assessment order dated 29.04.2019 and the consequential demand notice dated 30.04.2019 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka, due to the fact that the KVAT taxes on such turnover not been discharged in the State. Being aggrieved by the re-assessment order as well as the endorsement issued on the rectification application filed by the petitioner, this writ petition has been filed by the assessee. 5. Learned counsel Sri. Shivayogiswamy appearing for the petitioner would contend that all the documents relating to the sub-contract turnover was placed before the respondent-authority pursuant to the show-cause notice issued. However, even on the rectification application submitted, the respondent-authority proceeded to reject the claim of the petitioner on the ground that the said sub-contractor M/s. SSPDL Interserve Pvt. Ltd., is located i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of SSDPL Interserve Private Limited, Chennai, discloses as under: Name of the Project: The Retreat, Bangalore. Period: 01.07.2014 to 31.07.2014 Clients name and address: Sri.Satya Sai Constructions, Bangalore. The observations made by the Assessing Authority relating to the assessment of M/s. SSPDL Interserve Pvt. Ltd., and the RA bill now placed at Annexure-F would show that the petitioner M/s. Satya Sai Constructions has sub-contracted the work to M/s. SSPDL Interserve Private Limited, Bengaluru. Merely for the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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