Scorpio Engineering Private Limited vs. Assistant Commissioner Of Commercial Taxes

WP/3064/2018HC KarnatakaGSTCNR KAHC01001230201807 February 2018Bench: VINEET KOTHARI8 pages

For Petitioner: Mr. KARTHIK RAGHUNATHAN, ADVFor Respondent: Mr. T.K. VEDAMUTHY, AGA

AI SummaryPartly Allowed

Held

The Court directed the Joint Commissioner (Appeals) to entertain the pending appeals on merits and decide them expeditiously, in accordance with the law laid down in the cited judgment. The pre-deposit requirement for the appeal was waived.

Facts

The petitioner challenged a reassessment order for the period April 2011 to March 2012, arguing the demands raised were contrary to a previous High Court decision on Input Tax Credit (ITC). The petitioner had also filed an appeal before the Joint Commissioner (Appeals), but the delay had not been condoned.

Key Issues

Whether the reassessment order denying ITC was illegal, and whether the appellate authority should consider the appeal on merits without insisting on pre-deposit given the binding precedent.

Sections Cited

Section 10(3), Section 35, Section 62

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1/8 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 07th DAY OF FEBRUARY 2018 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION Nos.3064/2018 & 5047-5048/2018 (T-RES) BETWEEN: SCORPIO ENGINEERING PRIVATE LIMITED 132, WHEELER ROAD, COX TOWN BENGALURU-560005. ... PETITIONER (By Mr. KARTHIK RAGHUNATHAN, ADV.,) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES DVO-5, VTK-2, ROOM 604, 6TH FLOOR, ‘A’ BLOCK KORAMANGALA, BENGALURU-47 ... RESPONDENT (By Mr. T.K. VEDAMUTHY, AGA) THESE W.Ps. ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE ASST. COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 5.9 DVO .5 BANGALORE DATED 26.10.2016 PASSED BY RESPONDENT VIDE ANNEX-C. THESE W.Ps. COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:- Date of Order 07-02-2018 W.P.Nos.3064/2018 & 5047-5048/2018 Scorpio Engineering Private Limited Vs. Assistant Commissioner of Commercial Taxes 2/8

Mr. Karthik Raghunathan, Adv. for Petitioner Mr. T.K.Vedamurthy, AGA for Respondent

The present writ petitions are filed

The judgment continues below.

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