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M/s BE Billimoria & Co. Ltd. Versus State of Karnataka

2016 (6) TMI 187 - KARNATAKA HIGH COURT

Maintainability of writ petitions - Assessment order raising a demand - S.39(2) of the Karnataka VAT Act, 2003 - Availability of an alternate remedy under S. 62 of the Act - Reassessment has been done after refusing the input tax credit to the assess .....

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the impugned order under S.62 ibid, this Court is not inclined to entertain the writ petition under Art.226 of the Constitution of India. An effective alternate remedy by way of an appeal is available to the petitioner-assessee. Whether the input tax .....

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d under the Act providing the assessee, the remedy of appeal. The writ petitions are, therefore, not entertained under Art.226 of the Constitution of India. - Writ petitions dismissed - Writ Petitions 58285 - 296 / 2015 (T) - Dated:- 27-4-2016 - Dr. .....

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003 raising a demand of ₹ 1,88,89,718/-. 2. On the last occasion on 20.4.2016, learned counsel for the petitioner was granted time to take instructions with regard to the following two issues: I) Whether against the impugned order - annexure B .....

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of the disputed demand of ₹ 1,88,89,718/- raised under the order impugned. 3. Learned counsel for the petitioner submits today that for depositing 30% of the disputed demand, he has filed a memo submitting therein that there are certain refund .....

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ment proceedings cannot be undertaken by the respondent authority. * R C India Vs State of Karnataka 2012(72) Kar.LJ 548 * Vars Builders, Bangalore Vs CTO (Audit 6), Bangalore 2015(82) Kar.LJ 564 * Amma Construction India Pvt Ltd Vs Asst. Commissione .....

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a VAT Act, 2003. He submits that the present writ petitions against the assessment order is not maintainable. 5. He also submits that the reassessment in question has been done by the Assessing Authority after refusing the input tax credit to the ass .....

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alers on which the assessee wrongly availed input tax credit as they are 'consumables'. 6. Heard learned counsel for both the parties. 7. In view of the availability of an alternate remedy by way of an appeal against the impugned order under .....

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