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M/s. PAHARPUR COOLING TOWERS LTD Versus THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) & THE COMMISSIONER OF COMMERCIAL TAXES

2015 (3) TMI 1137 - Karnataka High Court

Writ petition - Rectification of VAT re-assessment - in the re-assessment order Works Contract turn over was not considered - Held that:- undisputedly respondent is the authority, which can exercise the jurisdiction under Section 39(1) and 39(2) of KVAT Act, 2003 while concluding the re-assessment proceedings and impugned order would also indicate that notices had been issued to petitioner prior to initiation of re-assessment proceedings and petitioner had participated in the proceedings before .....

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P ORDER Heard Sri.R.V.Prasad, learned counsel appearing for petitioner and Sri.Vedamurthy, learned HCGP for respondents who has appeared on adverse notice. 2. Petitioner is a Limited Company engaged in Works Contract of constructing cooling towers and supply, erection and commissioning of cooling towers for plants, steel plants, HVAC, apart from carrying incidental activities. For the period April' 2007 to March' 2008 re-assessment proceedings was concluded on 29.03.2014 and on service o .....

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djudicate the application filed by petitioner and re-assessment order came to be concluded under Section 39(1) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'KVAT Act' for short) read with Sections 36, 37, 47 and 72 for the periods 2007-08 vide Annexure-E, for the period 2008-09 i.e., April to March. Re-assessment proceeding was commenced and notice came to be issued to petitioner, who on appearance through its authorized representative filed books of account and .....

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ner in proper perspective, which was maintained by it in the course of its business activities as required to be maintained under the Rules and as such, said impugned orders have been passed erroneously and prays for quashing of the same. 4. Sri.R.V.Prasad, learned counsel has drawn attention of the Court to the impugned orders in extenso to buttress his arguments that mode, manner and method in which the tax component has been arrived at by the respondent - authority is contrary to Rules. Relyi .....

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itted to challenge the correctness and legality of impugned orders in writ jurisdiction. Hence, he prays for dismissal of the writ petitions. 6. Having heard the learned Advocates appearing for parties and after bestowing my careful consideration to the rival contentions raised by learned Advocates appearing for parties, this Court is of the considered view that present writ petition is liable to be dismissed on the ground that petitioner is having efficacious and alternate remedy of appeal unde .....

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er seeking for re-assessment of orders on the ground that Works Contract turn over was not considered. This was followed by issuance of notice under Section 52(1) of the KVAT Act by respondent by calling upon the petitioner to produce books of account, which related to the period April' 2008 to March' 2008. Likewise for the period April' 2008 to March' 2009 re-assessment proceedings came to be initiated, which was for the first time by issuance of notice under Section 52(1) and i .....

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