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2019 (7) TMI 161 - HC - VAT and Sales TaxMaintainability of petition - Adjustment of tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) - Section 63-A(1) of the Karnataka Value Added Tax Act, 2003 - benefit of Composition scheme under Section 15(1) of the KVAT Act was opted by petitioner - HELD THAT:- The issue involved herein is a mixed question of fact and law. It is not appropriate to examine the issues involved on the factual aspects when an effective mechanism is provided by the legislature for adjudicating such issues. In the circumstances, this Court is not inclined to entertain the writ petition. The writ petition stands dismissed with liberty to the petitioner to avail the alternative and efficacious remedy of appeal available under the KVAT Act.
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