9911796707
TMI Blog2018 (9) TMI 1800X X X X Extracts X X X X X X X X Extracts X X X X ..... JATHA ORDER Petitioner is before this Court assailing the order passed by the respondent No.1 dated 22.06.2018 under Section 69(1), 36(2) and 72(2) of Karnataka Value Added Tax Act, 2003 (for short 'the Act') relating to the tax periods, April 2014 to March 2015. 2. This is the second round of litigation sofaras the issue on hand is concerned i.e., subjecting to tax the Civil Works Contract of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to reconsider the matter afresh in the light of the documents to be produced by the petitioner after hearing. Though personal hearing was provided to the petitioner, the documents submitted and the arguments advanced by the petitioner have not been properly appreciated by the Assessing Authority. Hence, it is submitted that the decision taken by the Assessing Authority is contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternative and efficacious remedy available under the Act. A complete machinery is provided under the Act to examine the veracity of the assessment order/rectification order passed by the Assessing Authority. Civil Works Contract executed by the petitioner whether attracts tax at the rate of 14.5% or 5% has to be examined based on the agreement/contract entered into between the parties for execu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned herein. 7. Hence, keeping open the rights and contentions of the petitioner without dwelling on the merits or demerits of the case, writ petition stands dismissed with liberty to the petitioner to resort to appropriate proceedings in accordance with law. 8. All rights and contentions of the parties are left open to be agitated before the appropriate forum in accordance with law. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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