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The Assistant Commissioner of Commercial Taxes (Audit) -52 And Others Versus M/s Federal Mogul Goetze (India) Ltd, Formerly Known As M/s Goetze (India) Ltd.

2015 (5) TMI 139 - KARNATAKA HIGH COURT

Revised return - Fresh assessment - Circular dated 07.07.2008 - Ignorance of circular - reassessment not done - Period of limitation - Held that:- Circular issued by the Commissioner would be binding on the Department. It is also not been disputed that the KVAT Act came into effect from 1st April 2005, prior to which Karnataka Sales Tax Act, was applicable. Thus, it can safely be said that with the change in regime of tax, the Commissioner of Commercial Taxes had issued the Circular to iron out .....

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ed:- 22-4-2015 - Vinnet Saran And S. Sujatha, JJ. For the Petitioner : Sri K M Shivayogiswamy, AGA For the Respondent : Smt Vani H, Adv. ORDER We have heard Sri K.M.Shivayogiswamy, learned AGA for the appellants and Ms.Vani H., learned Counsel for the respondent-assessee and perused the record. 2. The present writ appeals relate to the filing of revised returns by the assessee on 19.08.2006, for the tax period from July 2005 to March 2006. Ignoring the said revised returns, fresh assessment orde .....

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eturn indicated any additional tax liability, then in such a case, the return filed beyond a period of six months should be accepted with the payment made and reassessment proceedings should be got initiated through the jurisdictional JC-DVO. 4. The learned Single Judge has considered the various provisions of law and has held that the Circular of the Commissioner of Commercial Taxes, would be binding on the Department as the same was to soften the rigors of change-over from one regime to anothe .....

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to lessen the imperfections. The errors cannot be left uncorrected and the returns cannot be left in the incomplete state. Viewed in this perspective, the Commissioner's order is laudable; the order cannot be held to be illegal or inconsistent with the provisions of the VAT Act or the Rules framed thereunder. If it were illegal, it would have been withdrawn by the Department. 26. Yet another aspect of the matter which cannot be lost sight of is that by filing the revised returns, the petiti .....

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Court has no hesitation in holding that the respondent No.1 has not considered the petitioner's belated revised returns, though submitted with additional tax in accordance with the circular in question. 28. For yet another reason too, the Commissioner's circular is absolutely sustainable. The sudden introduction of VAT regime has created an unfamiliar situation. To soften the rigors of changeover from one regime to another regime, a well thought out circular is issued. The Commissioner m .....

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rigour of the law. 30. The respondent No.1 ought not to have passed the impugned order in defiance of the Commissioner's circular. There is not even a cursory reference to the circular. The order thus suffers from the nonconsideration of the relevant material. 31. Not entertaining the revised returns for the month of February and March 2006, even they were filed within the prescribed period of limitation, is reflective of the non-application of mind on the part of the respondent No.1." .....

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