TMI Blog2017 (5) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... stimated the interstate sales to SEZ Unit without declaration forms and subjected the same to turnover to tax twice. But despite the lapse of two months neither of the rectification applications have been decided either by respondent No.1 or by respondent No.2 - petition dismissed - decided against petitioner. - WRIT PETITION NO. 15585/2017, 15996/2017, & WRIT PETITION NOs. 15998-16007/2017 (T-RE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner is a company registered under the provisions of Companies Act, 2013. The petitioner is a registered dealer under the provisions of the Karna taka Value Added Tax Act, 2003 ( KVAT Act for short). An assessment order was passed on 30.03.2015 under the Central Sales Act which imposed a huge tax liability on the petitioner. Since the petitioner was aggrieved by the order dated 30.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority dated 31.03.2016, and by notice dated 12.08.2016, it file d an appeal before the Karnataka Appellate Tribunal in the form of STA No.729/2016. 6. Since respondent No.1 declined to accept Form-I, the petitioner filed a rectification application, dated 08.02.2017, before the respondent No.2 for considering the same, and for giving appropriate directions to respondent No.2 so as to re-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions were to be issued to respondent Nos. 1 and 2 to decide the rectification applications, the same shall be decided within a period of one month. 9. Needless to say, once the rectification applications have been filed, the same deserve to be decided as expeditiously as possible. Therefore, the respondent Nos.1 and 2 are directed to decide the petitioner s rectification applications with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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