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2015 (5) TMI 139 - HC - VAT and Sales TaxRevised return - Fresh assessment - Circular dated 07.07.2008 - Ignorance of circular - reassessment not done - Period of limitation - Held that:- Circular issued by the Commissioner would be binding on the Department. It is also not been disputed that the KVAT Act came into effect from 1st April 2005, prior to which Karnataka Sales Tax Act, was applicable. Thus, it can safely be said that with the change in regime of tax, the Commissioner of Commercial Taxes had issued the Circular to iron out the teething problems faced by the assessees. - order of assessment was passed totally ignoring the Circular of the Commissioner, inasmuch as, for the months of February and March 2006, which were within the period of limitation of six months, the Assessing Officer rejected the revised returns filed by the assessee, which could not have been done so. - No reason to interfere with the order passed - Decided against Revenue.
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