Sri. Tata Sivaprasad, Partner vs. The Commr. Of Commercial Taxes
Held
The High Court held that an effective alternative remedy by way of appeal under Section 62 of the Act was available. Therefore, the writ petition was not maintainable.
Facts
The petitioner filed a writ petition challenging a re-assessment order passed under Section 39(1) of the Karnataka Value Added Tax Act, 2003. The petitioner contended that the order was passed without proper notice and without considering input tax credit.
Key Issues
Whether a writ petition is maintainable when an alternative remedy of appeal is available. Whether the re-assessment order was passed without proper notice.
Sections Cited
Section 39(1), Section 62
AI-generated summary — verify with the full judgment below
1/ 4 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF OCTOBER, 2018 BEFORE THE HON’BLE Dr. JUSTICE VINEET KOTHARI WRIT PETITION No.42878/2018 (T-RES) BETWEEN: SRI. TATA SIVAPRASAD, PARTNER M/S. BALAJI INDUSTRIES, NO.5, 6TH STREET, OPP. ING VYSHYA BANK DEVSANDRA, K.R. PURAM, BANGALORE – 560 036 REP. BY PARTNER, SHIVPRASAD, HINDU, MAJOR, TIN: 29710897793/LVO-035
...PETITIONER
(BY SRI. A. SATHYANARAYAN, ADVOCATE)
AND:
THE COMMR. OF COMMERCIAL TAXES, KARNATAKA
THE ADDL. COMMISSIONER OF COMMERCIAL TAXES [AUDIT]
BOTH AT VTK 1, GANDHINAGAR BANGALORE - 09
JOINT COMMR. OF COMMERCIAL TAXES [ADMN]
THE COMMERCIAL TAX OFFICER AUDIT 5.2 [RE – AA]
BOTH AT VTK 2, NGV ANNEX, 80’ ROAD, KORMANGALA RAJENDRA NAGAR BANGALORE – 560 047
...RESPONDENTS
(BY SRI T.K. VEDAMURTHY, AGA)
Date of order : 1-10-2018 in W.P. No. 42878/2018
Sri. Tata Sivaprasad, Partner vs. The Commr. Of Commercial Taxes & Others
2/ 4
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE C
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