2022 (3) TMI 223

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..... dded Tax Act, 2013 - HELD THAT:- It is to be noted that adherence to principles of natural justice in the proceedings prior to issuance of show cause notice would not take away the right of the petitioner to claim availing of the opportunity of personal hearing in the proceedings post issuance of show cause notice. In light of the request of the petitioner for affording an opportunity of personal .....

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..... sessment order passed under Section 39(1) of the Karnataka Value Added Tax Act, 2013 (for short 'the Act') for the period 2017-18 dated 31.07.2021 issued by respondent No.3 at Annexure-C. Petitioner has also called in question the validity of the demand notice at Annexure-D. Relief is also sought by way of writ of mandamus after considering the prayers sought for referred to above, to resp .....

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..... 2021, 23.04.2021 and further time was granted in the proceedings prior to issuance of show cause notice. Accordingly, it is submitted that substantially the principles of natural justice have been adhered to. 4. It is to be noted that adherence to principles of natural justice in the proceedings prior to issuance of show cause notice would not take away the right of the petitioner to claim avai .....

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