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2016 (6) TMI 861 - HC - VAT and Sales TaxRefund - grant of refund merely accepting the returns without verifying the records and documents - Karnataka Value Added Tax, 2003 (KVAT) - sale of undivided share in land in flats sold - Held that:- the Tribunal has clearly exceeded the jurisdiction in setting aside the order by the first appellate authority and further whether to sustain the proceedings of the assessing authority/PA was also not the subject matter of the appeal before the Tribunal but rather the subject matter of the appeal before the Tribunal was as to whether the petitioner-appellant was entitled to any relief or not. - Matter remanded back to tribunal.
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