TMI Blog2018 (3) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with law - matter remanded to the Tribunal for fresh consideration. - S.T.R.P. NO.100014/2017 - - - Dated:- 19-2-2018 - MRS. S. SUJATHA AND MR. JOHN MICHAEL CUNHA JJ. Petitioner: (By Sriyuths Yadawad Pramod Shrinivas, Vishal P. Yadawad H.R. Kambiyavar, Advs.) Respondents: (By Sri M. Kumar, AGA) S. SUJATHA J ORDER This revision petition is filed by the assessee under Section 65 (1) of the Karnataka Value Added Tax Act, 2003, ( the KVAT for short) relating to the t ax period January, 2009, challenging the judgment an d order of the Karnataka Appellate Tribunal at Bengaluru (Belagavi Camp) dated 13.04.2016 in S.T.A.No.1743/2014. 2. The appellant is an engineer and contractor engaged in the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds: firstly that the assessee has shifted from composition scheme to regular VAT scheme with effect from 01.01.2009, the re-assessment order though was well reasoned has been revised by the SM R authority, the same not being erroneous or prejudicial to the interest of the revenue without giving opportunity of hearing, the impugned order has been passed, which is contrary to the decision of the Hon ble Apex Court in the case of Government of Andhra Pradesh Vs. Guntur Tobacco Ltd., reported in AIR 1965 SC 1396. 4. It is submitted that secondly, the assessee had called in question the levy of tax on the materials such as steel and cement supplied by the contractee to the contractor for use in the execution of works contract. SMR auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on the ground that the determination of tax based on the composition scheme is justifiable. It is hardly required to be stated that when particularly the assessee/appellant raises a ground and submits arguments on such point, it is obligatory for the Tribunal to address the said arguments and give a finding in accordance with law. 9. Having regard to the facts and circumstances of the case, without expressing any opinion on the merits or demerits of the case, we deem it appropriate to remand the matter. There being no whisper made by the Tribunal on this aspect, we find it appropriate to set aside the impugned judgment and order of the Tribunal and remand the matter to the Tribunal for fresh consideration. Hence, the following: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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