TMI Blog2021 (3) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... id order. Further, the order also reads that the authorities were invested with the power on assessment, re-assessment and other related statutory proceedings. In the absence of any direction particularly to carry out the verification of refund claimed by the revision petitioner, the assessment officer has verified the books to find out whether the claimed refund is in order or not. It is at this juncture, the FAA incidentally verified the books of accounts of the revision petitioner. Learned counsel for the revision petitioner vehemently contended that the AA did not have the right to reassess the accounts of the revision petitioner as there was no specific order by the Commissioner of Commercial Taxes for reassessment - said submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E) RESPONDENT (BY SRI VIKRAM HUILGOL, ADVOCATE) ORDER V. SRISHANANDA. J., M/s. Ganesh Gandhi Medicals [hereinafter referred to as 'assessee' for short] is in revision challenging the order dated 06.03.2018 passed in STA No.510/2016 by the Karnataka Appellate Tribunal, Bengaluru [hereinafter referred to as 'the KAT' for short]. 2. Germane facts which are necessary for disposal of this Revision Petition are as under: Revision Petitioner is a retailer dealing in drugs and medicines and is registered under the Karnataka Value Added Tax Act, 2003 [hereinafter referred to as 'KVAT Act' for short]. In the retail shop, Revision Petitioner also sells cosmetics and allied articles besides medicines and dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng grounds: 4. Grounds of appeal :- The grounds of appeal submitted by the appellant are stated in brief which are as under:- (a) There is no authorization by CCT under Rule 46 authorizing the AA to make re assessment and hence re-assessment order is illegal and without jurisdiction. (b) A deemed assessment has taken place under Section 38(1) when monthly returns were filed. (c) The AA grossly erred in not applying the judgment of the Hon'ble High Court in Spencer's Case. The sale bills disclose the tax rate and actual amount of the tax collected is separated at the end of the day and accounted in book. Customers are made know that tax is collected @ 5% or 13.5% on each of the sale bills. (d) Medicines an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has approached this Court challenging the order of the KAT dated 06.03.2018. 6. Learned counsel for Revision Petitioner vehemently contended that the AA, FAA and the KAT have misdirected themselves in not properly appreciating the relevant facts of the case. The main thrust on which the learned counsel for the Revision Petitioner is seeking for setting aside the order passed by the KAT is that the order passed by the Commissioner of Commercial Tax vide order No.ADCOM (I C)/CAS/CR-02/13-14/08 dated 11.07.2013 did not authorise the AA for re-assessment but was only limited to the extent to the verification of refund claimed. The order of the Commissioner of Commercial Tax is extracted by KAT in the internal page 7 of the judgment. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Re-assessment of taxes and related other statutory proceedings as mentioned against the respective 438 work files mentioned in the appendix enclosed with this Order under the different regulations mentioned against term. Sd/- Commercial of Commercial Taxes (Karnataka), Bangalore To: Joint Commissioner of Commercial Taxes (Admn.) VAT-02, Bangalore -for needful action. On careful perusal of the said order passed by the Commissioner of Commercial Taxes, it is seen that though the Commissioner of Commercial Tax ordered for verification of claim of refund by the revision petitioner, what is method that is adoptable to verify the refund claimed is not mentioned in the said order. Further, the order also re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra did invest the power for the AA for verifying the refund claimed by the revision petitioner. How exactly the claim of refund should be reassessed is not mentioned. Under the circumstances, the AA did verify the books of accounts of revision petitioner to verify the refund claimed. It is in that process, the irregularities have been noticed by the AA. 10. Secondly, learned counsel is unable to point out what is the illegality committed by the AA when he has noticed the irregularities committed by the revision petitioner while claiming refund. Nor, the learned counsel for the revision petitioner is in a position to point out which of the provisions of the Act is violated by the AA while carrying out such an exercise. 11. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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