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2015 (3) TMI 1198 - KARNATAKA HIGH COURT

2015 (3) TMI 1198 - KARNATAKA HIGH COURT - [2015] 86 VST 546 (Kar) - Input tax credit - The notice dated January 9, 2015 was issued on the ground that the appellant had not claimed input-tax rebate in form VAT-100 and therefore, the input-tax claim was proposed to be disallowed. - Karnataka Value Added Tax Act, 2003 (KVAT) - Held that:- Since we have already held that the assessing officer had not applied his mind judiciously and did not consider the audit report and account books which had admi .....

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tioner. - Writ Appeal Nos. 989 to 1009 of 2015 (T-RES) - Dated:- 18-3-2015 - Vineet Saran and Mrs. Sujatha, JJ. R. V. Prasad and K. Hema Kumar for the petitioner S. V. Girikumar, Additional Government Advocate, for the respondents JUDGMENT Notice on behalf of the respondents has been accepted by Sri Girikumar, learned Government Advocate. 2. Heard Sri R. V. Prasad, learned counsel for the appellant as well as Sri Girikumar, learned Government Advocate appearing for the respondents. With the cons .....

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r plants, steel plants, etc. The notice dated January 9, 2015 was issued on the ground that the appellant had not claimed input-tax rebate in form VAT-100 and therefore, the input-tax claim was proposed to be disallowed. Further, by the said notice it was proposed to allow the labour charges deduction at 30 per cent. on entire works contract receipt. In response to the same, the appellant filed a detailed reply on January 17, 2015. Thereafter, by order dated January 31, 2015, which related to th .....

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td. v. Assistant Commissioner of Commercial Taxes (Audit) [2015] 86 VST 542 (Karn)) primarily on the ground of alternate remedy available to the appellant by filing an appeal under section 62(1) of the Act. 4. Aggrieved by the said order, these appeals have been filed. 5. The contention of the learned counsel for the appellant is that since the appellant had submitted the audited balance sheet in form VAT-240, the benefit of clause (1) of rule 3(2) of the Rules of 2005 ought to have been given t .....

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nt (assessee-company) had not filed the audited balance sheet to ascertain the actual labour charges deduction. The submission of the learned counsel for the appellant is that the order passed was in gross violation of the principles of natural justice because the same was done without examining the records and as such, the writ petition ought to have been entertained on merit. 6. The learned counsel for the respondent has however submitted that there is no error apparent on the face of the reco .....

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hat the audit report (books of accounts) as presented by the appellant had not been rejected by the assessing officer. In fact, after having admitted in the assessment order that the audit report had been filed, the observation that the assessee/company had not filed the audited balance sheet, on the basis of which rule 3(2)(m) of the Rules, 2005 has been made applicable, cannot be justified and is an error apparent on the face of the record. 8. Calling for a reply to the show-cause notice would .....

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