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2016 (8) TMI 572 - KARNATAKA HIGH COURT

2016 (8) TMI 572 - KARNATAKA HIGH COURT - TMI - Validity of writ petition - Article 226 of the Constitution of India - re-assessment order - Demand of tax, interest and penalty - Karnataka Value Added Tax - input tax credit - Held that: - writ petition against the impugned reassessment order cannot be directly filed before this court under Article 226 of the Constitution of India unless the settled parameters for invoking the writ jurisdiction against the appealable orders are satisfied by the a .....

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ioner. - WRIT PETITION No. 37689 OF 2016 (T-RES) - Dated:- 14-7-2016 - Dr. VINEET KOTHARI J. Mr. K M Shivayogiswamy, Adv. for Petitioner. Mr. T K Vedamurthy, AGA. for Respondent. ORDER 1. This writ petition is directed against the impugned reassessment order passed by the Deputy Commissioner of the Commercial Taxes under Section 39(1) of the Karnataka Value Added Tax, 2003 ( Act for short) dated 27.04.2016, raising a demand of ₹ 5,61,190/- against the petitioner including tax, penalty and .....

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nths declaring the additional tax liability, then the return filed should be accepted giving input tax credit, which is not given in the impugned order and therefore the impugned order is unsustainable. 3. This Court in the case of Pharpur Cooling Towers Limited -vs- Assistant Commissioner of Commercial Taxes (Audit) 1.3 & another in WP Nos.35155- 166/2016 decided on 29.06.2016 has held that writ petition against the impugned reassessment order cannot be directly filed before this court unde .....

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s per the said provisions of S.63 onwards. The ground of attack to the impugned reassessment order including the issues relating to breach of principles of natural justice and computation of the taxable turnover, as per Rules - are all questions which certainly can be raised by the petitioner assessee before the appellate authority. It is no ground to avoid the appeal remedy merely because sub-sec.(6-A) of S.62 does not permit the appellate authority to remand the case back to the Assessing Auth .....

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his Court under Art.226 of the Constitution of India against the assessment order itself. There is no conflict between these two sub-sections of S.62 and on the other hand, it will save rounds of litigation and will permit and compel the appellate authority to apply his mind to the merits of the case instead of just remanding it back the learned Assessing Authority. 8 While the settled parameters for invoking the writ jurisdiction against the appealable orders are not satisfied in the present ca .....

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