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2015 (8) TMI 857 - KARNATAKA HIGH COURT

2015 (8) TMI 857 - KARNATAKA HIGH COURT - [2015] 85 VST 274 (Kar) - Revisional Orders barred by limitation Penalty imposed on assesse under Section 5A(3)(i) of Karnataka Sales Tax Act, 1957 was reversed Additional Commissioner issued suo moto notice for reversal of orders and thereafter passed reversal order Whether reversal orders passed were barred by time limitation Held that:- Section 22(4) imposes limitation of four years for reversing assessment orders Impugned order which was .....

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have heard Sri K.J.Kamath, learned counsel for the appellant as well as learned HCGP for the respondent and perused the record. 2. This is a classic case of the officer ante-dating an order of revision only in order to overcome the limitation provided under Section 22A of the Karnataka Sales Tax Act, 1957 (for short 'the KST Act'). Before going to merits of the case, we would like to state a few facts with regard to the passing of the revisional order, which is impugned in these appeals. .....

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.09.2009 (served on 19.09.2009) which was for revising the order dated 18.03.2006 passed under Section 22A of the KST Act. A reply to the said notice was filed by the appellant on 20.03.2010 which was received in the office of the respondent on 08.04.2010. The limitation for passing an order on a suo moto revision under Section 22A of the KST Act is provided under Sub-section (4) of the said section, which is four years from the passing of the order sought to be revised. Such position is not dis .....

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this Court had passed an order dated 16.10.2014, which is reproduced below: "The order of assessment was passed by the Prescribed Authority on 18.03.2006. The Revisional Authority initiated proceedings on 2.9.2009. The assessee filed his objections on 8.4.2010. The Revisional Authority passed the impugned order on 10.02.2010 referring to the objections filed on 8.4.2010. However, the order is served on the assessee on 21.9.2011. There is an inordinate delay of 1 year 7 months. The learned .....

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