Remanded

M/S Parashvamani Cotton Mills v. the Joint Commissioner

Karnataka HC13 Sept 2022WP/107528/2016

Case brief

AI extract

What is this about?

This writ petition challenged a re-assessment order and demand notice under the Karnataka Value Added Taxes Act. The court set aside the impugned orders and remanded the matter to the jurisdictional officer for consideration after the petitioner filed the requisite 'C' Form within four weeks.

What did the court decide?

The impugned re-assessment order and demand notice dated 15.02.2016 were set aside, and the matter was remanded to the Assistant Commissioner of Commercial Taxes (Audit-3), Ballari, who was directed t

M/S Parashvamani Cotton Mills Vs the Joint Commissioner — Banking and Recovery | Karnataka HC (2022)

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WP No. 107528 of 2016

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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

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DATED THIS THE 13^TH DAY OF SEPTEMBER, 2022

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BEFORE

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THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 107528 OF 2016 (T-RES)

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BETWEEN:

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M/S PARASHVAMANI COTTON MILLS PLOT NO.252, 2^ND STAGE INDUSTRIAL AREA, MUNDARAGI BALLARI-583101. REP BY ITS PARTNER SRI. M. VIJAYAKUMAR S/O SRI. MEGHJI AGE:62 YEARS RESIDENT OF BALLARI

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…PETITIONER

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(BY SRI.NARAYAN G. RASALKAR, ADVOCATE)

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AND:

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Digitally signed by VISHAL NINGAPPA PATTIHAL

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT & RECOVERY) BUDA COMPLEX, BALLARI 583 101

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THE JOINT COMMISSIONER OF COMMERCIAL TAXES AND THE DIVISIONAL VAT OFFICER VANJIJYE TERIGE BHAVAN A BLOCK, D. DEVARAJ URS EXTENSION DAVANAGERE.

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…RESPONDENTS

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(BY SRI.SHIVAPRABHU S. HIREMATH, AGA)

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WP No. 107528 of 2016

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED RE ASSESSMENT ORDER BEARING NO.ACCT(A & R)/BLY/15-16/T.1344 DATED:15.02.2016 PASSED BY THE RESPONDENT NO.1, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXEX (AUDIT AND RECOVERY) BALLARI FOR THE PERIOD 2012-13 AS PER ANNEXURE-A AND FURTHER QUASH THE CONSEQUENTIAL DEMAND NOTICE ISSUED ON 15.02.2016, AS PER ANNEXUREB, BY THE RESPONDENT NO.1, ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY), BALLARI FOR THE PERIOD 2012-13 BEING NOT IN ACCORDANCE WITH LAW.

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THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B; GROUP THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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Aggrieved by the assessment order bearing No.Acct(A&R)/BLY/15-16/T.1344 dated 15.02.2016 passed by the respondent No.1 vide Annexure-A to the writ petition and the consequential demand notice dated 15.02.2016 issued by respondent No.1 vide Annexure-B to the writ petition for the assessment year 2012-13, the instant writ petition is filed.

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The case of the petitioner is that, it is registered under the provisions of Central Sales Tax Act, 1956 and the Karnataka Value Added Taxes, 2003 and has been filing returns

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WP No. 107528 of 2016

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regularly. It also filed returns for the year 2012-13, but sought for rectifying the same and also sought for permission to file ‘C’ Form. The same has not been permitted by respondent No.1 and re-assessment order and demand notice came to be passed. Hence the instant writ petition is filed.

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Though objections are filed by the respondents justifying the impugned orders, in the course of arguments, the learned AGA appearing for the respondents fairly submits that the impugned orders may be set aside and the matter may be remanded back to respondent No.1 – Assistant Commissioner of Commissioner Taxes (Audit-3), Ballari, who is the present jurisdictional officer and if the petitioner were to file ‘C’ Form within a period of four weeks, the same would be considered in accordance with law and appropriate decision would be taken.

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Submission of the learned AGA is placed on record. Hence the following order:

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WP No. 107528 of 2016

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ORDER

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i. The impugned order dated 15.02.2016 bearing No.Acct(A&R)/BLY/15-16/T.1344 passed by respondent No.1 vide Annexure-A to the writ petition and the demand notice dated 15.02.2016 passed by respondent No.1 vide Annexure-B to the writ petition, are hereby set aside.

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ii. The matter is remanded back and the petitioner is directed to appear before the Assistant Commissioner of Commercial Taxes (Audit-3), Ballari on 10.10.2022, without further notice.

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iii. The petitioner shall be granted four weeks time thereafter to produce necessary ‘C’ Form by the Assistant Commissioner of Commercial Taxes (Audit-3), Ballari, whereafter the case of the petitioner shall be considered on merits and appropriate orders shall be passed by the Assistant Commissioner of Commercial Taxes (Audit-3), Ballari.

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Sd/JUDGE

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gab List No.: 1 Sl No.: 54

M/S Parashvamani Cotton Mills v. the Joint Commissioner

Case brief

What is this about?

What did the court decide?

M/S Parashvamani Cotton Mills v. the Joint Commissioner

Case brief

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