Karnataka High Court
M/S Boc India Ltd vs The Assistant Commissioner on 5 June, 2023
Bench: S.Vishwajith Shettypresided Bysvsj
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WP No. 77648 of 2013
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 5TH DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR JUSTICE S.VISHWAJITH SHETTY
WRIT PETITION NO. 77648 OF 2013 (T-CST)
BETWEEN:
M/S. BOC INDIA LTD.,
R/BY ITS LEAD-INDIRECT TAXATION (SOUTH),
SRI. N GIRISH, AGE: 39 YEARS,
18O0 TPD PLANT, JSW PREMISES,
TORANAGALLU VILLAGE,
TQ: SANDUR, DIST: BELLARY-583123.
... PETITIONER
(BY SRI. M THIRUMALESH & SRI. H R KAMBIYAVAR, ADVOCATES)
AND:
1. THE ASSISTANT COMMISSIONER,
COMMERCIAL TAXES (AUDIT-III),
TAX BHAVAN, DEVARAJ URS LAYOUT,
DAVANAGERE-577006.
2. THE COMMISSIONER OF
Digitally
signed by COMMERCIAL TAXES IN KARNATAKA,
RAKESH S VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD,
HARIHAR
RAKESH GANDHINAGAR, BANGALORE-560009.
S Location:
HARIHAR Dharwad
Date: 3. THE STATE OF KARNATAKA,
2023.06.08 REP. THROUGH THE FINANCE SECTETARY,
11:00:04
+0530 VIDHANA SOUDHA, BANGALORE-560001.
... RESPONDENTS
(BY SRI. M H PATIL, AGA FOR R1-R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER
OF RE-ASSESSSMENT, PENALTY AND INTEREST DATED:19/03/2013
PASSED BY THE FIRST RESPONDENT UNDER THE PROVISION OF THE
CENTRAL ACT READ WITH THE PROVISION OF THE ACT AND THE
CONSEQUENTIAL NOTICE OF DEMAND ISSUED IN FORM VAT 180,
ASLO DATED:19/03/2013 (ANNEXUERS-C AND D) & ETC.
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WP No. 77648 of 2013
THIS PETITION, COMING ON FOR HEARING, THIS DAY, THE
COURT MADE THE FOLLOWING:
ORDER
1. The instant writ petition is filed by the assessee
challenging the order of reassessment, penalty and
interest dated 19.03.2013, passed by the first respondent
under the provisions of the Karnataka Value Added Tax
Act, 2003 (for short "the Act, 2003") and consequential
notice of demand, dated 19.03.2013, which are produced
as Annexures-C & D. The petitioner has also challenged
the validity of the amendment brought to the Act, 2003 by
Act No.17 of 2012 and Act No.54 of 2013.
2. Heard the learned counsel appearing for the
parties and also perused the material available on record.
3. Learned counsel for the petitioner fairly submits
that identical writ petitions have been disposed off by the
Principal Bench of this Court at Bengaluru in the case of
Ciftech Solutions Private Limited, Peenya 2nd Stage,
Bengaluru Vs. State of Karnataka & Others reported
WP No. 77648 of 2013
in 2015(83) Kar.L.J. 270 (HC). He submits that having
regard to the said judgment, even this writ petition may
be disposed off reserving liberty to the petitioner to
challenge the reassessment order before the jurisdictional
Appellate Authority in accordance with law or to invoke
Section 69 of the Act, 2003 and file an application seeking
rectification of the order of reassessment.
4. Learned AGA does not dispute the submission
made by the learned counsel for the petitioners and
submits that identical matter was considered by the
Co-ordinate Bench of this Court in the case of Ciftech
Solutions Private Limited (Supra).
5. Under the circumstances, this writ petition is
also disposed off in terms of the orders passed by this
Court in the case of Ciftech Solutions Private Limited
(Supra) with liberty to the petitioners to assail the orders
of reassessment and consequential demand notice before
the jurisdictional Appellate Authority in accordance with
law or to file an application before the competent authority
WP No. 77648 of 2013
seeking rectification of the reassessment under Section 69
of the Act, 2003. The petitioners shall file such an appeal /
application for rectification under Section 69 of the Act,
2003 in accordance with law under the provisions of the
Act, 2003 before the competent authority within a period
of eight weeks from today and if such appeal / application
is filed, the competent authority is directed not to insist
any application for condonation of delay being filed.
Sd/-
JUDGE
Vnp*/Ct:Bck
