TMI Blog2015 (3) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative. In that view of the matter, without expressing any opinion on the claim made in the writ petition and keeping open all contentions to be urged before appellate authority, this writ petition is dismissed. - Appeal dismissed for want of alternate appellate remedy. - WRIT PETITION Nos.8854-8874/2015 (T-RES) - - - Dated:- 5-3-2015 - MR. ARAVIND KUMAR, J. Appellant BY :-SRI.R.V.PRASAD FOR VASAN ASSTS, ADVS.) Respondent BY:- SRI.T.K.VEDAMURTHY, HCGP 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, erect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for petitioner, that impugned orders are bad in law and liable to be set aside on the ground of violation of principles of natural justice and first respondent has not considered the accounts produced by petitioner 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. Relying upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in response to said notice, books of account and documents were produced for verification in respect of both periods of assessment. Same came to be examined by the authority adjudicating the claim of petitioner and impugned orders came to be passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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