TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court dismisses writ petition challenging VAT assessment, emphasizes statutory appeal route</h1> <h3>M/s BE Billimoria & Co. Ltd. Versus State of Karnataka</h3> M/s BE Billimoria & Co. Ltd. Versus State of Karnataka - TMI Issues:Challenge to assessment order under Karnataka VAT Act, 2003 - Availability of alternate remedy under S.62 - Validity of reassessment proceedings - Input tax credit dispute - Maintainability of writ petition under Art.226.Analysis:The writ petition challenged the assessment order under the Karnataka VAT Act, 2003, raising a demand of Rs. 1,88,89,718. The petitioner was given time to decide whether to appeal under S.62 of the Act instead of pursuing the writ petition. The petitioner expressed willingness to deposit 30% of the disputed demand by adjusting refunds due. Citing relevant judgments, the petitioner argued against reassessment proceedings by the respondent authority. However, the Government Advocate contended that the writ petition was not maintainable due to the availability of an alternate remedy under S.62.The Government Advocate highlighted that reassessment was conducted by the Assessing Authority after disallowing input tax credit on specific items wrongly claimed as consumables by the petitioner. After hearing both parties, the Court emphasized the availability of an alternate remedy through an appeal under S.62 of the Act. The Court refused to entertain the writ petition under Art.226, stating that the determination of whether the input tax credit was rightly availed and the availability of credit on disputed items are mixed questions of fact and law to be decided by the authorities under the Act.Consequently, the Court dismissed the writ petitions and allowed the petitioner to file an appeal under S.62 within thirty days. The judgment emphasized the importance of utilizing the statutory appeal mechanism provided under the Act for resolving disputes related to input tax credit and assessment orders, ultimately upholding the principle of exhausting alternate remedies before seeking judicial intervention under Art.226 of the Constitution of India.
TaxTMI 
TaxTMI 
