9911796707
TMI Blog2019 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... dent No.2 to consider the petitioner's application for rectification/revision dated 04.01.2019 and 18.01.2019 at Annexures - M and P respectively. 2. The petitioner is the registered dealer under the provisions of Central Sale Tax Act, 1956 ('CST Act' for short) and the Karnataka Value Added Tax Act, 2003 ('KVAT Act' for short). It is the grievance of the petitioner that the physical Forms - C and F submitted by the petitioner on 02.11.2018 in reply to the proposition notice dated 11.07.2016 and the revised proposition notice dated 17.10.2018 were not accepted by the Assessing Officer - respondent No.2 and it was directed to upload the same on the electronic portal. Accordingly, the said Forms were uploaded by the Assessee on 01.01.2019, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the alternative, it was submitted that rectification application filed by the petitioner before the Assessing Officer has not been considered and disposed of so far and a direction may be issued to the respondent No.2 - Assessing Officer to dispose of the rectification application in accordance with law and till then, the order impugned herein, shall not be given effect to. 5. Learned Additional Government Advocate appearing for the revenue justifying the impugned order would submit that the petitioner has rushed to this Court without exhausting the alternative remedy of appeal available under the Act. Hence, writ petition deserves to be rejected relegating the assessee to avail the appellate remedy available under the Act. Learned Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bar to exercise the writ jurisdiction, despite the alternative remedy available under the statute when exfacie, the order impugned is hit by the principles of natural justice. As aforesaid, the order impugned suffers for not providing adequate opportunity to upload the statutory forms on the electronic portal. Hence, the writ petition is maintainable. It is apparent that the Assessee indeed possessed the statutory Forms - C and F, the genuineness of the same, if ascertained or verified by the Assessing Officer and found to be true and correct, the assessee is entitled to concession in the rate of tax/deduction in the rate of tax/benefit of branch transfer. Hence, it is incumbent upon the Assessing Authority to consider the rectification a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
