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2019 (12) TMI 883 - KARNATAKA HIGH COURTValidity of assessment order - Karnataka Value Added Tax Act, 2003 - garnishee notice - petitioner has sought for permission to file appeals against the impugned VAT and CST assessment orders before the Joint Commissioner of Commercial Tax (Appeals) seeking a direction to the said authority to consider the said appeals without raising issue of limitation - HELD THAT:- The prescribed authority has concluded the assessments for the periods in question and accordingly issued demand notices and the garnishee notices. Being aggrieved, the petitioner is before this Court. There is no legal impediment to consider the alternative prayer of the petitioner so as to relegate the petitioner to avail the alternative and efficacious statutory appeal available under the provisions of the KVAT Act and CST Act since the issue involved herein certainly involves the question of facts and law - the petitioner is permitted to file the statutory appeal before the Appellate Authority. If such an appeal is preferred within a period of two weeks from the date of receipt of certified copy of the order, the same shall be considered by the Appellate Authority on merits without objecting to the period of limitation. Garnishee notice being issued by the respondent - HELD THAT:- This Court deems it appropriate to stay the Garnishee notice until the Appellate Authority decides the application to be filed by the petitioner seeking stay of the demand pursuant to the assessment orders impugned herein, subject to compliance of Section 63[4] of the Act. Petition disposed off.
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