JUDGMENT 1. Sri T.K.Vedamurthy, learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has sought for a writ in the nature of certiorari seeking to set aside the order passed under Section 9(2) of the CST Act, 1956 read with Section 36(1) of the KVAT Act, 2003 dated 24.01.2020 at Annexure-A. They have sought for consequential relief to set aside the demand notice, a copy of which is produced at Annexure-B. 3. The petitioner submits that the assessment order that has been passed without affording adequate opportunity and on the premise that exemption that was claimed with respect to direct export was not backed by relevant documents and that claim of exemption as regards stock transfer by relying on Form-F could not be accepted, as Form-F was not produced. The said assessment order is challenged in the present proceedings. 4. Sri A.Shankar, learned Senior Counsel appearing on behalf of the petitioner would submit that as regards the premise on which the assessment order was passed, the petitioner has sufficient material to demonstrate that the exemption claimed against Form-F is indeed backed by relevant Form-F and a memo is filed furnishing the details of Form-F uploaded on VAT portal and submitted to the local office. Even as regards exemption claimed with regard to the direct export, it is submitted that necessary documents are available which would be produced in support of the case of the petitioner regarding grant of exemption. 5. Sri T.K.Vedamurthy, learned Additional Government Advocate appearing for respondent State on instructions from Smt.Veena, Deputy Commissioner of Commercial Taxes, Division-5, Bengaluru present in the Court, submits that without entering into the merits of contentions and despite the fact that respondents have been afforded sufficient opportunity which the petitioner has not availed of, they would afford another opportunity to the petitioner to participate in the assessment proceedings. 6. Taking note of the said submission and without entering into the merits of the contentions and noting that the order is being passed to ensure that the proceedings regarding assessment are concluded at the earliest without keeping the matter open for frequent challenges on the technicality that no sufficient opportunity has been provided to the assessee, the assessment order at Annexure-A is set side. Consequently, the demand notice at Annexure-B and garnishee proceedings as per Annexure-C are set aside. 7. Consequently, the demand notice at Annexure-B and garnishee proceedings as per Annexure-C are set aside. 7. The petitioner to keep himself personally or his authorized agent present before the Assessing Authority on 17.03.2020 at 12.30 p.m. and avail of the opportunity of putting forth their case before the Assessing Authority. This petition is accordingly disposed off.