T. N. NAGARAJ Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner has sought for setting aside of the order passed under Sec. 9(2) of the Central Sales Tax Act, 1956 read with Sec. 36 and 72(2) of the Karnataka Value Added Tax (KVAT) Act, 2003 for the period April 2013 to March 2014. The petitioner has also sought for setting aside of the Demand Notice in Form No.180 for the period April 2013 to March 2014.

(2.) It is the contention of learned counsel for the petitioner that the order at Annexure-H, if perused, would indicate that there was no service of notice regarding the proceedings and accordingly, it is submitted that the petitioner could be granted an opportunity to participate in the proceedings.

(3.) Sri K. Hemakumar, learned Additional Government Advocate appearing on behalf of respondents submits that sufficient opportunity has been granted to the petitioner and that it is not all the proceedings are ex- parte.