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M/s. Manasa Electricals Co. Versus State of Karnataka & Others

[2016] 95 VST 47 (Kar) - Power of the tribunal to adjudicate upon the said order of the revisional authority - Karnataka Value Added Tax Act, 2003 (KVAT) - Input tax Credit benefit - Levy of interest and penalty - Held that:- subject to the outcome of the proceedings against the order of the revisional authority dated 24.03.2010, it can be said that the order passed by the Tribunal in any case on merits cannot be sustained more particularly, when the Tribunal did not touch at all the subject mat .....

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shall pass appropriate orders in accordance with law, after giving an opportunity of hearing to both the sides - Decided partly in favor of assessee. - STRP No. 117/2016 & STRP Nos. 119/2016 to 129/2016 - Dated:- 28-4-2016 - MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ For the Petitioner: Sri. Mallahar Rao, Advocate For Sri. S. Parthasarathi, Advocate For the Respondent: SRI. K.M. Shivayogiswamy, AGA JAYANT PATEL J., ORDER As in all these matters a common order has been passed by the Karnataka Ap .....

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After sometime, the petitioner filed revised return and further annual returns in Form No.240 before the concerned authority. In the said return petitioner also claimed input tax benefit as per Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the KVAT Act for the sake of brevity). Assessment was done by the Deputy Commissioner of Commercial Taxes, whereby the tax, interest and penalty were levied. On 10.09.2008, petitioner preferred appeals before the Joint Commissioner of Commerc .....

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is Court. 6. We may record that pending the appeals before the Tribunal against order dated 10.09.2008 passed by the First Appellate Authority, revisional powers were also exercised under Section 64(1) of the KVAT Act, by the Additional Commissioner of Commercial Taxes and in exercise of the revisional power, order dated 10.09.2008 which was subject matter of the appeals before the Tribunal was set aside and the order of the assessing authority was restored. The Tribunal did record the said aspe .....

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ity had partly allowed the appeals preferred by the petitioner. The operative portion of the order of the First Appellate Authority can be extracted for ready reference which is as under: (a) The appeals filed in VAT.AP.Nos.235, 236, 237, 238, 239 & 240/07-08 are dismissed as per observations made in paragraph 4 of this appeal order. (b) The appeals filed in VAT. AP.Nos.528 to 533/06-07 and VAT.AP.Nos.1236 to 1241/07-08 are partly allowed by modifying the impugned re-assessment orders, penal .....

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r but it did not interfere with the order of the First Appellate Authority, coupled with the fact that the penalty imposed and the interest levied were excessive and arbitrary and were liable to be deleted. 10. The Tribunal on the aspect of the merit of the appeals did record that the appeals of the appellant- appellant before the Tribunal were allowed by the First Appellate Authority and therefore there was no reason to prefer the appeals before the Tribunal. In our view, no fault can be found .....

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First Appellate Authority. 11. As such, in our view such observations were uncalled for because the First Appellate Authority h ad accepted the return and based on the same, the appeal was partly allowed. The State Government was not i n appeal against the order of the First Appellate Authority. But it was the assessee-petitioner herein who had preferred the appeals on the limited point of levying of interest and the penalty. Therefore, when the Tribunal at the first instance found that the clai .....

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important aspect that the appeal of the petitioner was in so far as not deleting penalty an d interest by the First Appellate Authority but in so far as those aspects of charging of interest and penalty are concerned, there is no discussion whatsoever in the impugned order of the Tribunal, as to whether interest and penalty could be levied or not. 13. Under the circumstances, when the appeal of the appellant was limited to the levying of interest and penalty, but the said aspect is not examined .....

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bunal was to dispose of the appeals as having become infructuous. Further the question may also arise with regard to invoking of the revisional jurisdiction by the Addl. Commissioner of Commercial Taxes in revision when the appeal was pending against order dated 10.09.2008 passed by the First Appellate Authority before the Tribunal. 15. Learned Counsel appearing for the petitioner during the course of hearing submitted that against order dated 24.03.2010 passed by the Addl. Commissioner of Comme .....

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sentation was made by the petitioner to the Addl. Commissioner of Commercial Taxes to reconsider the matter, but the said representation has not been accepted. He submitted that against the said decision, petitioner has preferred a separate appeal being STA No.126/2016 and the same is pending before this Court. 16. Whereas Mr.K.M.Shivayogiswamy, learned Addl. Government Advocate appearing for the respondents submitted that as per the provisions of Section 64(1) of the KVAT Act, the revisional po .....

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artly, it cannot be said that the revisional powers were unavailable to the Addl. Commissioner of Commercial Taxes. However, he submitted that what approach could have been taken by the Tribunal at the time of disposal of the appeal in the impugned order is a separate matter but thereby it cannot be said that the order of the revisional authority was without jurisdiction or such order ought not to have been passed by the revisional authority. 17. We find that we need not express any view on the .....

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