Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 116 - HC - VAT and Sales TaxJurisdiction - power of respondent No.1 to entertain a proceeding under Section 64(1) of Karnataka Value Added Tax Act, 2003 - claim for deduction of tax - appellant had failed to disclose the quantum of tax collected in the invoices and that therefore, he is not entitled to the deduction - HELD THAT:- A perusal of the impugned order passed by the respondent No.1 discloses that the respondent No.1 took note of the written objections submitted by the appellant herein to the proposed revision notice. The objections raised are extracted in page Nos.3, 4, 5, 6, 7 and 8 of the impugned order passed by the respondent No.1. However, the respondent No.1 has again relied upon the judgment of this Court in the case of M/s.Indian Rayon [2013 (9) TMI 1021 - KARNATAKA HIGH COURT] and submitted that the judgment of this Court squarely applies to the facts and circumstances of the case. The respondent No.1 has not considered any of the objections raised by the appellant. Without expressing any opinion on the merits of the case and without expressing anything on the objections raised by the appellant, it is deemed appropriate to remit the case back to the respondent No.1 to reconsider the case - appeal allowed by way of remand.
|