DATED

08/11/2022

BEARING

NO.ACCT/AUDIT-2/HUBBALLI/ASST./22-23/B- ISSUED BY THE 2ND

RESPONDENT (ANNEXURE-L).

THIS PETITION COMING ON FOR PRELIMINARY HEARING ,

THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

The respondent No.1 initiated the suo-moto revisional power

for examining order dated 09.06.2020 whereby reassessment

proceedings for the year 2016-2016 were dropped. The respondent

No.1 issued notice dated 15.10.2022 calling upon the petitioner to

submit the objections, if any, and the said notice was served on

17.10.2022. Thereafter the respondent No.1 passed the impugned

order dated 25.10.2022 revising the order dated 09.06.2020

passed under Section 39(1) of the KVAT, 2003 and further directed

the

Assessing

Authority

to

consider

taxable

turnover

of

Rs.2,86,26,700.00/-and then calculate the tax payable along with

consequential penality and interest. Taking exception to the same,

this petition is filed.

Learned counsel for the petitioner submits that the

petitioner was granted seven days clear time to file objection from

the date of receipt of the notice and respondent No.1 without

providing an opportunity to file objections within seven days has

passed impugned order on 25.10.2022 and same is in violation of

principles of natural justice. He further submits that the Section 63-

A of KVAT Act, 2003, provides for an opportunity of personal

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hearing and as such the impugned order passed is contrary to

Section 63-A of the Act.

3.

Learned HCGP appearing for the respondents submits

that the petitioner having not chosen to file objections within the

time specified, respondent No.1 on the available material on record

has rightly exercised his power under section 63-A of the Act and

the same does not warrant any interference.

4.

I have examined the submissions made by the learned

counsel for the parties.

5.

Perusal of the impugned order at Annexure-A indicates

that the notice was issued by the respondent No.1 on 15.10.2022

and notice calling upon the petitioner to file objections was served

on the petitioner on 17.10.2022. The respondent No.1 holding that

the petitioner has not responded to the notice, proceeded to pass

the impugned order on 25.10.2022. The respondent No.1 having

given seven days clear notice to file objection was obligated to wait

till expiry of seven days from the date of service of notice. The

seven days clear notice to the petitioner to file objections provided

was during the Dipawali festival. The petitioner filed objections on

29.10.2022. Hence, the impugned order passed by the respondent

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No.1 without providing an opportunity of being heard is in violation

of principles of natural justice. Accordingly, I pass the following:

ORDER

Writ petition is allowed.

The impugned order dated 25.10.2022 passed by the

respondent No.1 at annexure-A is hereby quashed. Matter is

remitted to the respondent No.1 and consequential order dated

08.11.2022 passed by the respondent No.2 at Anneexure-L is

hereby quashed. The matter remanded to the respondent No.2 and

respondent No.2 after providing an opportunity of hearing to the

petitioner to pass an appropriate order in accordance with law

within a period of two months from the date of receipt of the

certified copy of this order.

Sd/-

JUDGE

AC

List No.: 1 Sl No.: 29