Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 1009 - KARNATAKA HIGH COURTOrder dated August 12, 2008 passed by the Additional Commissioner of Commercial Taxes by exercising the power under section 22A of the Karnataka Sales Tax Act, 1957 (suo motu revision) challenged Held that:- It cannot be held that the consideration made by the assessing authority on all the material produced before it was improper and that the interest of the revenue was prejudiced. The respondent has proceeded on the fact that the contents of the proposition notice would in fact be proved and that cannot be so because it is only a prima facie opinion expressed by the Department and the same has to be adjudicated upon after taking all other materials and supporting documents which are furnished by the assessee. Under the circumstances, we are of the view that the order passed by the respondent herein dated August 12, 2008 is not in accordance with law and accordingly, the same is set aside. Consequently, the orders passed by the assessing authority is upheld. The appeal is accordingly allowed.
|