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of <h1>Court upholds tax assessments despite petitioner's turnover claims, allows appeal to Appellate Authority</h1> <h3>KUMAR ENGINEERS Versus COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT), (ENF)</h3> KUMAR ENGINEERS Versus COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT), (ENF) - TMI Issues:Challenge to re-assessment orders and demand notices related to tax periods 2013-14.Analysis:The petitioner, a registered dealer under the Karnataka Value Added Tax Act, challenged re-assessment orders and demand notices issued by the respondent regarding tax periods 2013-14. The petitioner contended that there was no turnover during April 2013, while the EFS data collected by the prescribed authority showed turnovers. The petitioner claimed that their tax consultant misused their password to conduct business, leading to an intelligence team uncovering the issue. A complaint was lodged, and a case was pending against the tax consultant. The petitioner argued that tax should not have been levied based on ex parte assessment due to the ongoing dispute with the tax consultant.The learned Additional Government Advocate supported the impugned orders. After hearing both parties and examining the evidence, the court found that the EFS data revealed the petitioner's turnover. Despite the petitioner's allegations against the tax consultant, the court emphasized that the ongoing dispute should not impact the revenue collection. Therefore, the assessments made by the prescribed authority subjecting the petitioner to tax liability were deemed valid. As a result, the writ petition was dismissed, granting the petitioner the liberty to appeal before the Appellate Authority if desired.
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