2019 (6) TMI 358

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..... he petitioner has challenged the order dated 31.01.2019 passed by respondent No.1 under Section 62 (6) of the Karnataka Value Added Tax Act, 2003 (for short 'KVAT Act') read with Section 9 (2) of the Central Sales Tax Act, 1956 (for short 'CST Act') as well as the order passed by respondent No.2 under Section 9 (2) of the CST Act read with Section 72 (2) of the KVAT Act. 2. The petitioner was a d .....

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..... tioner despite sufficient requests made. The same was pointed out before the appellate authority. However, the appeal came to be rejected confirming the assessment order. Non furnishing of the incriminating documents relied upon by the respondent authorities and arriving at a decision based on such incriminating material against the interest of the assessee is wholly unjustifiable and such orders .....

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..... 8. It is not in dispute that the petitioner having suffered an order from the appellate authority is before this court on the grounds as aforesaid. There is no legal impediment for the petitioner to urge all these grounds before the appellate tribunal, the machinery provided under the statute. Circumventing the same, the petitioner cannot invoke the writ jurisdiction merely on the alleged ground .....

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