IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF AUGUST, 2019 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NO.30931 OF 2019 (T-RES) BETWEEN:
M/S.IDEAL CONSTRUCTION COMPANY NO.303, II BLOCK, VIVEK PARADISE II CROSS, CHOWDESHWARI TEMPLE STREET, SIR C.V.RAMAN NAGAR BAIRASANDRA BANGALORE-560 093 REP. BY ITS MG.PARTNER SRI.R.SARAVANA KUMAR AGED 47 YEARS (BY SRI.K.M.SHIVAYOGI SWAMY, ADV.) AND:
1. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA COMMERCIAL TAXES BUILDING GANDHINAGAR BANGALORE-560 009 2. THE COMMERCIAL TAX OFFICER (AUDIT)- 5.5, CTK-II, NEAR NGV KORAMANGALA BANGALORE-560 047 (BY SRI.T.K.VEDAMURTHY, AGA) … PETITIONER ... RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE REASSESSMENT ORDER PASSED BY THE R-2 AUTHORITY UNDER SECTION 39 (1) OF THE KVAT ACT IN RELATION TO THE ASSESSMENT PERIOD 2014-15 DATED: 27.04.2019 AND THE CONSEQUENTIAL DEMAND NOTICE ISSUED IN FORM-VAT-180 THERETO DATED: 27.04.2019 VIDE ANNEXURE-A AND B RESPECTIVELY AND ETC.
THIS PETITION IS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:-
ORDER Petitioner in the present writ petition has sought for the following reliefs:
a) Issue writ of Certiorari or directions in the nature of certiorari to quash the reassessment order passed by the second respondent authority under Section 39(1) of the KVAT Act in relation to the assessment period 2014-15 bearing No.CTO(Audit) 5.5./No.115/2019-20 dated 27.4.2019 and the consequential demand notice issued in Form-VAT-180 thereto dated 27.04.2019 vide Annexure ‘A’ and ‘B’ respectively.
b) Issue writ of certiorari or directions in the nature of certiorari to quash the endorsement issued by the second respondent bearing No.CTO (A) 1193/2019- 20 dated 17.7.2019 vide Annexure’D’.
2. One of the contention raised in the present petition is that petitioner is not in receipt of notice before assessment order dated 27.4.2019 for the year 2014-15.
3. Learned counsel for the respondents produces Xerox copy of the postal receipt to the extent that ‘addressee left’. Since disputed facts are involved in respect of service of notice only to the extent that petitioner was served with notice at a particular date and there is no second attempt, to serve notice. In view of these facts and circumstances, Assessment and Demand notice dated 27.4.2019 (Annexures-A and B) r/w endorsement dated 17.7.2019 (Annexure-D) stands set aside. Petitioner is hereby directed to co-operate with the official-respondent and appear before 09.09.2019 for further proceedings by the competent authority.
With the above observation, writ petition stands allowed.
Sd/- JUDGE BS