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Paharpur Cooling Towers Ltd. Versus Assistant Commissioner of Commercial Taxes (Audit) , Yeshwanthpur, Bangalore and another

2015 (3) TMI 1198 - KARNATAKA HIGH COURT

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 admittedly been filed by the assessee, we allow these appeals as well as .....

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-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 consent of learned counsel for the parties, these appeals are being dispo .....

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ued 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 the period April 2007 to March 2008 and another order dated February 2, .....

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ST 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 to the appellant as the audit report and also the accounts of the appe .....

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rtain 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 record, nor, there has been any violation of the principles of natural ju .....

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t 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 thus mean that the reply submitted by the party concerned should be .....

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