9911796707
TMI Blog2018 (1) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... artnership firm registered as per Annexure-A. Petitioner Nos.1 (A), (B) and (C) are the partners of the firm of petitioner No.1. Petitioners' firm is engaged in carrying on business of Civil Works Contract in the State of Karnataka and is an assessee registered under Karnataka Value Added Tax Act, 2003 (Hereinafter, referred to as "the KVAT Act"), with its Tin No.29230787574, which is a common number for KVAT Act, 2003, as well as for CST Act 1956, on the roll of LVO 450 Vijayapur i.e., respondent No.3 herein, and is a dealer as defined under Section 2(12) of the KVAT Act, 2003. It has entered into seven works contract with the local bodies and other departments of the State of Karnataka during the accounting year 2014-15. 3. The grievance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by respondent No.3 at Annexure-F may kindly be set aside and mater may be remanded to respondent No.3 for reconsideration of the matter after giving an opportunity to the petitioners to file their further reply along with supporting documents pointing out as to how the nature of works contract undertaken by the petitioners' firm with the local bodies and other departments of the Government of Karnataka are liable to be taxed at 5.5% and not at 14.5% as computed by respondent No.3 Assessing Authority. 6. Per contra, Sri Mallikarjun Sahukar, learned High Court Government Pleader appearing for the respondents firstly submits that the impugned order Annexure-F is an appealable order. Petitioners instead of challenging the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners works contract undertaken by the petitioners' firm with the local bodies and other departments of the State of Karnataka involve two or more specified categories mentioned at Sl.Nos.1 to 21 and 22 of the Sixth Schedule of KVAT Act and leviable for tax at the rate of 5.5 and not at 14.5% as computed by respondent No.3 in his Assessment Order at Annexure-F. Learned counsel for the petitioners submits that if petitioners are given one more opportunity to file their detail reply along with necessary documents, on which they want to rely upon they will be able to point out to the Assessing Authority that the works undertaken by the petitioners involve two or more specified categories mentioned at Sl.Nos.1 to 21 and 22 of the Sixth Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready paid the admitted tax at the rate of 5.5% and the difference of tax as demanded under Annexure-F may be around Rs. 10,00,000/- that can be safeguarded if the petitioners are asked to furnish bank guarantee to a tune of Rs. 10,00,000/- to respondent No.3-Assessing Authority. Hence, I proceed to pass the following: ORDER Writ petition is allowed. The Assessment Order passed by respondent No.3 at Annexure-F is set aside. Matter stands remitted to respondent No.3 Assessing Authority with a direction to reconsider the matter afresh after providing opportunity to the petitioners to produce documents on which they want to rely upon and after providing personal hearing. Petitioners shall produce documents on which they want to rely upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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