TMI Blog2018 (10) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court is not inclined to continue the proceedings in the present writ petitions and finally decide the controversy in hand on merits. It is considered appropriate and opportune for the Assessee Company which itself is a Government of India Undertaking to avail the regular remedy before the Appellate forum under Section 62 of the KVAT Act, 2003 provides for the first appeal before the Joint Commissioner of Commercial Taxes (Appeals) and second appeal also lies against it before the Karnataka Appellate Authority under Section 63 of the KVAT Act, 2003 - This Court should be circumspect in entertaining the direct writ petitions against the Assessment Orders and Show Cause Notices issued under the Tax Statutes which involve a complex matrix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jects for them. 2. The petitioner - Company has filed this batch of writ petitions in this Court mainly challenging the Assessment Orders passed by the concerned Assessing Authorities of the Commercial Taxes Department and in some of the writ petitions, even the Show Cause Notices/Proposition Notices issued by the Assessing Authority are under challenge. The issue of Taxability on the Works Contract executed by the petitioner Assessee Company for MRPL is involved in this case. 4. An objection has been raised by the learned counsel for the Revenue Department that the petitioner Company has an effective, efficacious and an alternative remedy by way of an appeal against the impugned Assessment/re-assessment Order under Section 62 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods so purchased under different invoices, different dates and different parties are transmitted to M/s. Mangalore Refinery Petrochemicals Ltd., under single Invoice showing the description of goods as Supply of Indigenous items for PFCC project (Sale in transit) . One of such Invoices bearing No.6993/C/10 dtd:31-03- 2010 is issued for a sum of ₹ 16,03,67,587.50 by enclosing the list of dealers from whom they are procured. During the course of adjudication and hearing, as per the request made by the assessee, copies of 14 Lorry receipts are cross-verified by this authority, which are made available to the assessee on dtd:15-12- 2015. Cross-verification of such lorry receipts revealed that the goods moved u/s.3(a) or 3(b) of CST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ean the totality of work and service to be performed by the contractor within the scope of work and totality of materials to be supplied by the contractor within the scope of supply and shall include all works/services and supplies by expression or implication envisaged in the Bid documents. As has been already discussed in the body of corresponding order under KVAT Act 2003, the assessee has procured the goods in the course of interstate trade as a contractor to fulfill the contractual obligation. Sub-clause (b) of Article 366(29A) of the constitution of India covers works contract. The purpose of amendment is to enable the States to levy sales tax on the supply of goods involved in the composite works contract which involves both sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, future good or unascertained goods are delivered by way of incorporation and not specific goods purchased or procured. For these reasons, the arguments and objections raised by the assessee are not capable for consideration and accordingly rejected as baseless. Thus the proposed assessment is confirmed and conclude: 7. The learned counsel for the petitioner Assessee has vehemently urged before the Court that the impugned demand of tax raised against the Assessee Company is wholly unsustainable and remedy by way of an appeal is not an effective remedy. 8. These submissions are opposed by the learned AGA appearing for the Revenue - Department . 9. Having heard the learned counsels for the parties, this Court is of the opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, figures and legal contentions. The legal contentions, of course can be examined by this Court at an appropriate stage upon the Revision Petitions brought before this Court, but the question of law involved in the matter after the facts are appropriately scrutinized, appreciated, analyzed and discussed in detail by the Appellate Forums. Therefore, prematurely entertaining such writ petitions can cause serious prejudice not only to the Assessee but also the Revenue which looses its chance to argue their case before the two Appellate Forums provided under the Act. Therefore, this Court is of the opinion that there are valid reasons for ousting the petitioner from the extraordinary jurisdiction of this Court under Article 226 of the Const ..... X X X X Extracts X X X X X X X X Extracts X X X X
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