M/S Sundar Dresses vs. The Additional Commissioner Of Commercial Taxes
Held
The High Court held that the Commercial Tax Officer erred in refusing to rectify a mistake apparent on the record. The Court found that the officer should have re-examined the calculations of taxes, interest, and penalty.
Facts
The appellant, a manufacturer of readymade garments, filed returns for the assessment year 2005-06 claiming input tax credit and declaring interstate sales. Authorities sought to reassess taxes based on an amendment extending the limitation period. The Joint Commissioner allowed the appeal finding the reassessment time-barred.
Key Issues
Whether the Commercial Tax Officer was justified in refusing to rectify a mistake apparent on the record, and whether the reassessment order's calculations were correct.
Sections Cited
Section 69, Section 9(2), Section 66
AI-generated summary — verify with the full judgment below
- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 4TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE G.NARENDAR AND THE HON’BLE MR. JUSTICE M.I.ARUN STA No.100015/2015 Between: M/s. Sundar Dresses, Tank Bund Road, Bellary-583 101, Rep. by its Proprietor, Shyam Sundar Road S/o. S.Narayan Rao. … Appellant (By Shri Narayan G. Rasalkar, Advocate)
And:
The Additional Commissioner
Of Commercial Taxes (Zone)-3,
VTK.1, Gandhinagar, Bangalore-560 009. 2. The Commercial Tax Officer,
(Audit 2), Buda Complex,
2nd Floor, Ballari. … Respondents (By Shri G.K. Hiregoudar, Government Advocate)
This STA is filed u/S.66(1) of the KVAT Act, 2003 praying to call records and to set aside the impugned common suo motu revision order passed by the Addl. Commissioner of Commercial Taxes, Zone-III, Bangalore, u/S.64(1) of the Karnataka Value Added Tax Act, 2003, read with Section 9(2) of the CST Act, 1956 bearing No.ZAC.03/DVG/SMR.20/2014-15, dated 28.02.2015, commonly for the period 2005-2006 as per Annexure-A and restore the order of the Joint Commissioner of Commercial Taxes (Appeals), Davanagere, under
The judgment continues below.
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