M/S. Federal Mogul Goetze (INDIA) LTD. vs. The Assistant Commissioner Of
Held
The Court held that the Assessing Authority failed to properly consider the binding Division Bench judgment and circular regarding the acceptance of revised returns with additional tax liability. The impugned order was set aside.
Facts
The petitioner filed revised VAT returns for July 2005 to March 2006, disclosing additional tax liability. The Assessing Authority rejected some of these revised returns, citing lack of additional tax liability and proof of payment. The petitioner argued that the rejection was contrary to a Division Bench judgment and a circular.
Key Issues
Whether revised VAT returns disclosing additional tax liability, even after input tax credit adjustments, are required to be accepted by the Assessing Authority. Whether the Assessing Authority properly applied the ratio of a Division Bench judgment in its assessment.
Sections Cited
Rule 131
AI-generated summary — verify with the full judgment below
1/11 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 9TH DAY OF OCTOBER 2017
BEFORE
THE HON'BLE Dr.JUSTICE VINEET KOTHARI
W.P.Nos.43037 – 43038 OF 2017 (T-RES)
BETWEEN:
M/s.Federal Mogul Goetze (India) Ltd. (Formerly Goetze (India) Ltd., A Company registered under the Indian Companies Act, Factory and Office at Yelahanka, Doddaballapura Road Bangalore North Taluk, Bengaluru 560 064. Represented by its Authorised Signatory Sri Srinivas S S, S/o Sri R.Shankar Suvarna Aged about 48 years.
…Petitioner
(By: Mrs.Vani.H, Advocate)
AND:
The Assistant Commissioner of Commercial Taxes, Audit-5.2
VAT Division-V, 4th Floor
Vanijya Therige Karyalaya-II
Koramangala, Bengaluru 560 047. 2. State of Karnataka
Department of Finance
By its Secretary
Vidhana Soudha
Bengaluru 560 001. …Respondents
(By:Mr.T.K.Vedamurthy, A.G.A.)
R
Date of Order 09-10-2017 W.P.Nos.43037-038/2017 M/s.Federal Mogul Goetze (India) Ltd. Vs. The Assistant Commissioner of Commercial Taxes
The judgment continues below.
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