HC remanded case as assessment order was passed without extending opportunity of being heard to asse

CST & VAT: Where Commercial Tax Officer passed assessment order under section 38 of Karnataka Value Added Tax Act, 2003 on assessee and raised tax demand upon him and also levied interest and penalty upon him, since demand made by Commercial Tax Officer and levy of penalty and interest was without giving opportunity to assessee, matter was remanded to him for passing fresh order after giving reasonable opportunity to assessee