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M/s Sowbhagyalakshmi Enterprises Versus The Addl. Commissioner of Commercial Taxes And Others

2015 (9) TMI 729 - KARNATAKA HIGH COURT

Revision of Order – Imposition of penalty, tax and interest – Respondent - Authority visited premises of appellant - Society and seized certain books of accounts – Respondent issued notice, invoking Section 64(1) of Karnataka Value Added Tax Act, 2003and called upon appellant to file objections – Appellant did not avail of this opportunity and based on records, 1st respondent - Authority passed impugned order imposing tax, penalty and interest – Held that:- notice categorically stated that if ap .....

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Ravi Malimath And P. S. Dinesh Kumar, JJ. For the Appellant : Sri H R Kambiyavar, Adv. For the Respondent : Sri C S Patil, AGA JUDGMENT Appellant is calling in question the order dated 04.08.2014 passed by the 1st respondent - Revisional Authority under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as KVAT Act ). 2. Briefly stated the facts of the case are that the Officers of the respondent - Authority had visited the premises of the appellant - Society on 14.08.2009 and sei .....

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he 1st respondent issued a notice, invoking Section 64(1) of the Act and called upon the appellant to file objections, if any, to the notice on or before 21.07.2014. The said notice was issued by the 1st respondent having come to the conclusion that the orders of the Assessing Authority as well as the First Appellate Authority suffered from illegality and resulted in loss to the exchequer warranting review the said order. It was specifically mentioned in the notice that if the appellant failed t .....

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t respondent that the appellant has challenged in these appeals by raising the following substantial questions of law. "a) Whether or not the impugned revision order dated 04.08.2014 read with Corrigendum dated 19.09.2014 asin Annexure - A and A1 passed by the first respondent is in accordance with law? b) Whether or not the impugned revision order dated 04.08.2014 read with Corrigendum dated 19.09.2014 is opposed to rules or natural justice and liable to be set aside? c) Whether or not the .....

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