M/S Karnataka Tempo House vs. Assistant Commissioner Of Commercial Taxes
Held
The Court found that a statutory remedy of appeal was available to the petitioner. Given the mixed question of fact and law involved, the Court directed the petitioner to file a statutory appeal.
Facts
The petitioner challenged an order passed by the Assistant Commissioner of Commercial Taxes regarding tax periods from April 2013 to March 2014. The respondent initiated re-assessment proceedings based on a report alleging the petitioner did not reflect tax amounts separately on invoices, implying tax was not collected.
Key Issues
Whether the petitioner was denied an opportunity for personal hearing and if the statutory remedy of appeal is appropriate for a mixed question of fact and law.
Sections Cited
Section 39(1), Section 36, Section 72
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.50621/2019 (T – RES) BETWEEN:
M/s KARNATAKA TEMPO HOUSE HAVING ITS REGISTERED OFFICE AT No.99/8, III MAIN ROAD INDUSTRIAL TOWN, MAGADI ROAD BENGALURU-560 044 REP BY ITS PARTNER Mr. AKSHAYA P. ... PETITIONER
[BY Ms. VEENA J. KAMATH, ADV. FOR M/s KAMATH & KAMATH, ADVS.]
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.5) DVO-2, NO.642, PIONEER PLAZA RAJA RAJESHWARI NAGARA BANGALORE-560098
…RESPONDENT
[BY SRI T.K.VEDAMURTHY, AGA.]
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH/SET ASIDE THE IMPUGNED ORDER DATED 11.03.2019 ATTACHED HEREIN AS ANNEXURE-A PASSED BY THE RESPONDENT UNDER SECTION 39(1) R/W SECTION 36 AND 72 OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 FOR THE TAX PERIOD 2013-2014 AGAINST THE PETITIONER AND TO DECLARE THE PETITIONER IS ENTITLED TO THE CLAIM OF DEDUCTION/INPUT TAX CREDIT. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLO
The judgment continues below.
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