9911796707
TMI Blog2022 (3) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the following questions of law; "1. Whether on the facts and in the circumstances of the case the revisional authority is right in invoking Section 64(1) of the KVAT Act to revise the Appellate Authority's order dated 11.04.2016 beyond the time prescribed under Section 64 (3)(c) of the KVAT Act? 2. Whether on the facts and in the circumstances of the case the revisional authority is right in coming to a conclusion that the subcontractors turnovers were not disclosed, while verifying e-filing system, even though the law to file returns electronically in Form-100/Form-120 was introduced only from September, 2010 by Notifications No.KSA/CR-60/2010-11(I) & No.KSA/CR-60/2010/11(II) both dated 30.09.2010? 3. Whether on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has revised the order passed by the first appellate authority only on the ground that while verifying the returns filed through efiling system of the sub-contractors, it was noticed that the said sub-contractors had not declared the turnover in the monthly returns. Learned counsel submitted that the sub-contractors indeed had submitted the monthly returns manually, the filing of the monthly returns electronically was introduced in view of the Notification issued by the Commercial Tax Department in No.KSA/CR-60/2010-11(I), dated 30.9.2010. As such, the revisional authority has committed an error in setting aside the order of the first appellate authority. Learned counsel submitted that the documents were filed before the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e whether returns were filed by the sub-contractors manually disclosing the turnover. Accordingly, question of law Nos.2 and 3 are answered in favour of the assessee and against the revenue. 5. Answering question of law No.1 does not arise as no arguments are addressed on this question. 6. Hence, we pass the following; ORDER i) The appeal is allowed in part. ii) The order of the Addl. Commissioner of Commercial Taxes dated 24.06.2021 impugned herein is set aside. iii) The mater is restored to the file of Addl. Commissioner to re-consider the matter and pass appropriate orders keeping in mind the monthly returns said to have been filed by the sub contractors for the tax periods in question more particularly for the tax periods f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
