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2015 (5) TMI 139 - KARNATAKA HIGH COURT

2015 (5) TMI 139 - KARNATAKA HIGH COURT - [2016] 92 VST 210 (Kar) - 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 C .....

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t Appeal No. 4900/2011, Writ Appeal Nos. 17699-709/2011(T-Res) - Dated:- 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 .....

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cial Taxes. The said Circular clearly provided that if the revised return 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 sa .....

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nd Section 35(4) of the VAT Act and Rule 39 of the VAT Rules is only 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 If it were illegal, it would have been withdrawn by the Department. 26.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 canno .....

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ny prejudice. 27. Considering all these aspects of the matter, this 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 anoth .....

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e it is beneficial to the assessee and has mitigated or relaxed the 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 th .....

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