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2017 (10) TMI 1167 - HC - VAT and Sales TaxRejection of revised returns - Rule 131 of Karnataka Value Added Tax Rules, 2005 - rejection on the ground that such rejected revised returns did not indicate any additional tax liability and proof of payment thereof - Held that: - The Division Bench of this Court in the case of Jones Lang Lasalle Property Consultant India (P) Ltd. [2016 (5) TMI 826 - KARNATAKA HIGH COURT], where it was held that even the reversal of input tax credit claimed by assessee resulted in an additional tax liability and the revised returns on the basis of such additional tax liability, disclosed were required to be accepted in terms of the Circular issued by the Commissioner on 7.7.2008. Though the Assessing Authority has referred to the said Division Bench’s judgment, it appears that he has not fully understood the ratio of the same or has not carefully examined the facts of the case in the light of the aforesaid Division Bench judgment. The matter, therefore deserves to be remanded to the Assessing Authority for passing fresh orders for each month separately, accepting all the revised returns for the period July 2005 to March 2006 - petition allowed by way of remand.
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