Sales Tax Appeal Nos. 2050 to 2053 of 2011. Case: Anilkumar and Company, Cotton Merchants and Commission Agents, Indi Road, Bijapur Vs State of Karnataka. Karnataka Appellate Tribunal

Case NumberSales Tax Appeal Nos. 2050 to 2053 of 2011
CounselFor the Appellant: Sri Arvind B. Udoshi, Tax Consultant for Appellant and For the Respondent: Sri B. Vasanth Kumar, State Representative for Respondent
JudgesBasavaraj S. Sappannavar, DJM and P. Puttaraju, CTM
IssueKarnataka Value Added Tax Act, 2003 - Section 2(33); Karnataka Value Added Tax Rules, 2005 - Rule 37
Citation2013 (77) KarLJ 332
Judgement DateAugust 08, 2013
CourtKarnataka Appellate Tribunal

Judgment:

P. Puttaraju, CTM

  1. These four appeals are filed under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred as the 'Central Act' and the 'KVAT Act' respectively) against the appellate orders concluded by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum (for brevity as 'FAA') in Case Nos. JC/AP/BG/CST-02, 03, 24 and 25/2010-2011, dated 10th August, 2011, for the year 2005-2006, dated 10th August, 2011, for the year 2006-2007, dated 19th August, 2011, for the year 2007-2008, dated 24th August, 2011 and for the year 2008-2009, dated 27th August, 2011. In the said four appeal orders, the FAA has allowed the appeals in part and has modified the reassessment orders of the Deputy Commissioner of Commercial Taxes (Audit), Bijapur (for brevity as 'AA') for the said impugned years by four separate orders dated 24th March, 2010. The reassessment orders are concluded under Section 9(2) of the Central Act.

  2. The relevant facts and grounds leading to these appeals are stated thus:

    (i) The appellant is a partnership firm dealing in cotton and cotton seeds. The firm is registered under the KVAT Act, 2003 and CST Act, 1956.

    (ii) The appellant has filed returns before the concerned authority i.e., local VAT Office as per Section 35 of the KVAT Act. The same are deemed to have been assessed to tax as per Section 38(1) of the said Act.

    (iii) The AA has initiated reassessment proceedings under Section 9(2) of the Central Act read with Section 39(1) of the KVAT Act to reassess for the years 2005-2006, 2006-2007, 2007-2008 and 2008-2009.

    (iv) The AA has concluded the said reassessment orders on annual basis.

    (v) Aggrieved by the reassessment orders of the AA, the appellant has carried the matter before the FAA who has also disposed of the appeals pertaining to the said impugned years on annual basis only.

    (vi) The appellant has raised the issue of jurisdiction and has questioned the levy of penalty under Section 72(2) and imposition of interest under Section 36 of the KVAT Act. Further, the appellant assails the impugned orders of the FAA with regard to the non-returning of the 'C' Forms which are not in accordance with Rule 12(7) of Central Sales Tax (Registration and Turnover) Rules, 1957 so that the appellant can file fresh 'c' Forms on quarterly basis.

  3. On the above grounds, the prayer is made to set aside the impugned appeal orders of the FAA and so...

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