TMI Blog2019 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... The writ petition stands dismissed with liberty to the petitioner to avail the alternative and efficacious remedy of appeal available under the KVAT Act. - WRIT PETITION No.26076/2019 (T – RES) - - - Dated:- 27-6-2019 - MRS. S. SUJATHA J. PETITIONER [BY SRI K.M.SHIVAYOGISWAMY, ADV.] RESPONDENTS [BY SRI T.K.VEDAMURTHY, AGA.) ORDER The petitioner has assailed the order of the respondent No.1 passed under Section 63-A(1) of the Karnataka Value Added Tax Act, 2003 ( KVAT Act ) relating to the assessment periods 2008-09, inter alia, seeking a direction to respondent Authorities to adjust the tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.2 has initiated reassessment proceedings by issuing notice with respect to the petitioner. In response to the same, the petitioner has produced all the relevant books of accounts and objections. Respondent No.2 considering the same concluded the reassessment, granting deduction towards the tax amount deducted in the account of the main contractor based on the TDS certificates issued. 5. Respondent No.1 Joint Commissioner of Commercial Taxes (Admn.,) has initiated suo moto revision proceedings to revise the said reassessment order as the same being erroneous and prejudicial to the interest of revenue and finally passed the order dated 06.05.2019. Accordingly, the reassessment order was modified fixing the tax liability on tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to, for the credit of tax deducted as per Form VAT-156 issued in favour of the main contractor. Whereas in the case of Warsaw Engineers, supra, the principal contractor in its annual return filed, had included the amount paid to the sub-contractor and the sub-contractor also had paid tax on that turnover. 8. Heard the learned counsel for the parties and perused the material on record. 9. The issue involved herein is a mixed question of fact and law. It is not appropriate to examine the issues involved on the factual aspects when an effective mechanism is provided by the legislature for adjudicating such issues. In the circumstances, this Court is not inclined to entertain the writ petition. 10. Hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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