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2010 (9) TMI 961 - HC - VAT and Sales TaxRejection of belatedly filed revised returns - writ in the nature of declaration declaring that time-limit of six months provided in section 35(4) of the Karnataka Value Added Tax Act, 2003 for filing the revised returns is directory Held that:- Respondent No. 1 ought not to have passed the impugned order in defiance of the Commissioner’s circular. There is not even a cursory reference to the circular. The order thus suffers from the non-consideration of the relevant material. Not entertaining the revised returns for the month of February and March 2006, even they were filed within the prescribed period of limitation, reflective of the non-application of mind on the part of respondent No. 1. Thus quash the impugned reassessment order and the consequential demand notice. The matter is remanded to the first respondent for considering the petitioner’s revised returns in keeping with the Commissioner’s circular, dated July 7, 2008. It is made clear that no opinion whatsoever is expressed on the petitioner’s tax liability. These petitions are allowed to the extent indicated hereinabove
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