M/S Karnataka Tempo House vs. Assistant Commissioner Of Commercial Taxes
Held
The Court held that since the issue involved a mixed question of fact and law, a writ petition under Article 226 was not appropriate. The petitioner was directed to pursue the statutory remedy of appeal.
Facts
The petitioner challenged an order passed by the Assistant Commissioner of Commercial Taxes for the tax period 2014-2015. The petitioner contended that the respondent initiated reassessment proceedings based on a report alleging that tax was not collected separately on tax invoices, despite the petitioner having discharged its tax obligations.
Key Issues
Whether a writ petition is maintainable when the issue involves a mixed question of fact and law, and whether the petitioner should be directed to avail the statutory remedy of appeal.
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.50625/2019 (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) DV-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 2014-2015 AGAINST THE PETITIONER BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER OR WRIT IN THE NATURE OF A WRIT OF CERTIORARI AND TO DECLARE THE PETITIONER IS ENTITLED TO THE CLAIM OF DEDUCTION/INPUT TAX CREDIT.
The judgment continues below.
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