9911796707
TMI Blog2023 (12) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies made by the petitioner to the Union Territory of Lakshadweep Administration for the purpose of availing concessional rate of tax @ 4% under proviso to Section 6(1) of the KVAT Act. In the alternative, the petitioner had prayed for a direction to the 3rd respondent to pay the amount of tax concession availed by the 3rd respondent along with interest by virtue of declaration in Form 41 and the provisions in Section 6 (1) read with 12C of the KVAT Act and the Rules made thereunder. 2. According to the petitioner, the petitioner had sold various items to the Union Territory of Lakshadweep Administration and therefore, he is entitled to reduction in levying of tax @ 4% under KVAT Act on condition of filing necessary declaration from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Division Bench vide the Judgment and order dated 26.08.2021 allowed the writ appeal filed by the State with the following observations; "6.4 Hence, for the said purpose we grant liberty to dealers, in these cases, to represent to the Administrator, Union Territory of Lakshadweep or the buyer under respective invoices, by enclosing a copy of this judgment to furnish copies of shipping bills or similar documents duly attested by port authorities evidencing shipment of goods covered by respective invoices, within four weeks from the date of receipt of a copy of the judgment. Upon such request being received, the Administrator, Union Territory of Lakshadweep, the Administrator/buyer as the case may be, shall verify and furnish the best of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by the dealer in accordance with the law. 7. In pursuance to the liberty granted by the learned Division Bench, the petitioner had made few requests before the Administrator, Union Territory of Lakshadweep for providing the bill of entry or best evidences in respect of the supplies made by the petitioner to the Union Territory of Lakshadweep Administration. The petitioner thereafter filed the contempt petition, CCC No. 2468 of 2022 along with CCC No. 2446 of 2022. However, these contempt petitions came to be dismissed vide the Judgment and order dated 10.07.2023 with liberty to challenge the communication dated 25.11.2021 in Exhibit P-20 issued by the 3rd respondent in this regard. 8. Now, the petitioner has filed this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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