Sales Tax Appeal No. 1301 of 2012 [C.H.-08]. Case: Bharat Electrical Contractors and Manufacturers Private Limited Vs State of Karnataka. Karnataka Appellate Tribunal
| Case Number | Sales Tax Appeal No. 1301 of 2012 [C.H.-08] |
| Counsel | For Appellant: Smt. Shalini Patil, Advocate and For Respondents: Sri B. Vasanth Kumar, State Representative |
| Judges | Basavaraj S. Sappannavar, DJM and P. Puttaraju, CTM |
| Issue | Code of Civil Procedure, 1908 (CPC) - Section 151; Karnataka Value Added Tax Act, 2003 - Sections 39(1), 63; Limitation Act, 1963 (36 of 1963) - Section 5 |
| Citation | 2013 (77) KarLJ 109 |
| Judgement Date | Thursday August 08, 2013 |
| Court | Karnataka Appellate Tribunal |
Judgment:
P. Puttaraju, CTM
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This is an appeal filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, the 'Act') challenging the appeal order dated 24th March, 2012 in Case Nos. JCCT/AP/BG/KVAT-238 to 247/2011-2012 for the tax periods from June 2007 to March 2008 passed by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Division, Belgaum (for brevity as 'FAA') who has upheld the reassessment order dated 17th June, 2011 concluded under Section 39(1) of the Act for the tax periods of April 2007 to March 2008 by the Deputy Commissioner of Commercial Taxes (Audit-2), Belgaum (for short, as 'AA'). The FAA has also upheld the penalty and interest levied by the AA. The relevant facts and grounds leading to this...
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