It is the petitioner’s contention that it came to know about the passing of the order only when the respondent issued a notice dated 13.8.2012 calling upon the petitioner to pay the tax due and that on coming to know of the same. The petitioner contends that it sent a reply dated 21.8.2012 seeking rectification of the assessment order by pointing out that it had filed a revised return in Form VAT 213 on 14.9.2010 for the month of March 2010 under which it had claimed a net carried forward VAT of Rs.72,44,365/- as against Rs.2,11,374/-; the same was added to the input tax credit in the VAT return for the month of July 2010; even after filing the revised return on 14.9.2010 which was duly acknowledged and stamped, the department had not updated the same in its records and wrongly issued notices alleging that the petitioner had under declared tax; it was not given opportunity to present its case as its records were seized by CBI, Bangalore; and requested the respondent to rectify the assessment order dated 7.2.2012. It is the petitioner’s contention that the above request of the petitioner is pending with the respondent and without disposing of the same, the respondent issued the impugned notices dated
