TMI Blog2018 (2) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the orders, which are appealable before the regular Authorities of the Department created under the enactments. The power of these Appellate Authorities with two-tier appeal remedies provided under the KVAT Act, first under Section 62 of the Act before the Joint Commissioner (Appeals) and secondly, before the Karnataka Appellate Tribunal under Section 63 of the Act, which have co-extensive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for the period 2011-2012 vide Annexure F dated 17.6.2017. 2. The order impugned is appelable under Section 62 of the Act before the Joint Commissioner (Appeals). 3. Mr.K.M.Shivayogiswamy, the learned counsel for the petitioner has raised the ground of breach of principles of natural justice while passing of the said order by the Assessing Authority on 17.6.2017 and he submitted before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Government Advocate appearing for the respondents Commercial Taxes Department, however, opposed the submissions made by the petitioner. 6. Having heard the learned counsel for the parties, this Court is satisfied that the petitioner has an efficacious alternative remedy available to him under Section 62 of the KVAT Act and therefore, the present Writ Petitions are not maintainable. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner-assessee. Therefore, nothing prevented the petitioner assessee from filing his objections with the relevant evidence even before the date on which the said order was passed on 17.6.2017. But there is nothing on record to show that the petitioner-assessee produced any such objections with relevant evidence before the Assessing Authority. 8. Merely raising a hue and cry about the breach of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of this, nothing entitles the petitioner assessee to invoke the Writ jurisdiction of this Court in these circumstances. The Writ Petitions thus being devoid of merit are liable to be dismissed and the same are accordingly dismissed. The petitioner- assessee may prefer such appeal within a period of four weeks and if such appeal is preferred by him within four weeks from today, the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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