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2022 (3) TMI 982 - KARNATAKA HIGH COURTRevision of Appellate Authority’s order beyond the time prescribed under Section 64 (3)(c) of the KVAT Act - subcontractors turnovers were not disclosed, while verifying e-filing system, even though the law to file returns electronically in Form-100/Form-120 was introduced only from September, 2010 by Notifications No.KSA/CR-60/2010-11(I) & No.KSA/CR-60/2010/11(II) both dated 30.09.2010 - non-disclosure of turnover of work executed to the appellant in their e-returns - HELD THAT:- It is not in dispute that the filing of monthly returns electronically was introduced vide Notification No.KSA/CR-60/2010- 11(I), dated 30.9.2010. The revisional authority has proceeded to set aside the order of the first appellate authority mainly on the ground that on verification of the departmental VAT e-filing system, it was noticed that, the sub-contractors of the assessee had not declared the turnover in their monthly returns. Having regard to the mandatory requirement of electronic filing of returns having come into force w.e.f., 30.9.2010, denying the claim of the appellant – assessee sans examining the monthly returns filed manually cannot be countenanced. Atleast for the tax period from May to August 2010 it was incumbent on the part of the revisional authority to examine whether returns were filed by the sub-contractors manually disclosing the turnover. The matter is restored to the file of Addl. Commissioner to re-consider the matter and pass appropriate orders keeping in mind the monthly returns said to have been filed by the sub contractors for the tax periods in question more particularly for the tax periods from May 2010 to August 2010 manually - appeal allowed in part.
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