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2016 (6) TMI 860 - KARNATAKA HIGH COURTPower of the tribunal to adjudicate upon the said order of the revisional authority - Karnataka Value Added Tax Act, 2003 (KVAT) - Input tax Credit benefit - Levy of interest and penalty - Held that:- subject to the outcome of the proceedings against the order of the revisional authority dated 24.03.2010, it can be said that the order passed by the Tribunal in any case on merits cannot be sustained more particularly, when the Tribunal did not touch at all the subject matter of levy of interest and the penalty for which the appeals were preferred by the petitioner before the Tribunal. All appeals being STA Nos.809-820/2009 shall stand restored to the file of the Tribunal. The Tribunal is directed to await final conclusion of the aforesaid litigation against the order dated 24.03.2010 passed by the Addl. Commissioner of Commercial Taxes in revisional jurisdiction against the order dated 10.09.2008. After the conclusion of the aforesaid matter, the Tribunal shall pass appropriate orders in accordance with law, after giving an opportunity of hearing to both the sides - Decided partly in favor of assessee.
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