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2017 (2) TMI 661 - KARNATAKA HIGH COURT

2017 (2) TMI 661 - KARNATAKA HIGH COURT - TMI - Sub-contract - rejection of assessement - Circular instructions dated 23.12.2014 - Held that: - the assessment order for which the prayer is made at paragraph-16 (i) would essentially depend on whether prayer at paragraphs-16(ii) and 16(iii) are granted or not. Therefore, until the aforesaid questions of validity of the Circular and the taxable liability at the hands of Sub-Contractor, when whole of the contract is already taxed at the hands of Pri .....

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Vedamurthy, learned AGA appears for the respondents and waives notice. 3. As all appeals arise from the common order passed by the learned Single Judge in the respective writ petitions, they are being considered simultaneously. 4. The relevant facts are that the appellant- assessee is a Civil Works Contractor engaged in asphalting of roads. For the period of 2014-2015, he executed the contract of asphalting of roads for Bruhat Bengaluru Mahanagara Palike (BBMP for short) and other bodies. He wa .....

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he KVAT Act. As per the audited statement filed the appellant has received sum of ₹ 2,30,38,535/- towards execution of the aforesaid sub-contracted work and he claimed exemption for the reason that sub-contracted work executed had suffered tax by way of TDS made by BBMP and the direct tax payment is already made. However, the first respondent acting on the Circular instructions dated 23.12.2014 issued by the second respondent rejected the exemption claimed by the appellant and passed re-as .....

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ng No. CAS No.KVAT.253827324 dated 18-8-2016 as in Annexure-A passed by the first respondent, as lacking in jurisdiction and as opposed to law, in so far as the petitioner is concerned. (ii) Issue a Writ of Certiorari or directions in the nature of certiorari and quash the instructions issued in paragraph 8 of the Circular bearing No.21/2014-15 dated 23-12- 2014 (Annexure-D) issued by the second respondent to the effect that A sub-contractor has to pay his tax liability in full irrespective of a .....

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S and direct payment in the hands of the principal contractor cannot be subjected to tax once again in the hands of the petitioner sub- contractor. (iv) grant such other relief or reliefs as deemed fit in the facts and circumstances of the case. 5. The learned Single Judge after considering the matter found that as there is a remedy available before the appellate forum, he declined to interfere. Under the circumstances, the present appeals before this Court. 6. We have heard Mr. Keshava Murthy T .....

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s true that so far as the prayer against the assessment is concerned, the order of the learned Single Judge for not entertaining the petition on the ground of an alternate remedy available may not be said as erroneous in normal circumstances. But, if the re-assessment order is based on the Circular which is binding to the assessing authority and the validity of the very Circular was under challenge, the said prayer was required to be considered at earlier point of time. Further, whether appropri .....

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r to be granted or not. But as the aforesaid aspects of consideration of two prayers at paragraphs- 16(ii) and 16(iii) are not addressed by the learned Single Judge, we find it appropriate to remand the matter to the learned Single Judge for consideration and for passing appropriate orders in accordance with law. 10. We may also record that the interference with the assessment order for which the prayer is made at paragraph-16 (i) would essentially depend on whether prayer at paragraphs-16(ii) a .....

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