https://www.taxtmi.com/caselaws?id=313169 Escalation charges under the Karnataka Value Added Tax Act, 2003 were central to the reassessment dispute, because the authority framed reassessment without examining the taxpayer's objection that such receipts were not exigible to tax. That omission went to the basis of the reassessment and rendered the order unsustainable. The matter was therefore set aside and restored to the authority for fresh consideration after giving the taxpayer an opportunity to file objections. The restored proceedings were also confined by the direction that limitation could not be raised again. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313169 Escalation charges under the Karnataka Value Added Tax Act, 2003 were central to the reassessment dispute, because the authority framed reassessment without examining the taxpayer's objection that such receipts were not exigible to tax. That omission went to the basis of the reassessment and rendered the order unsustainable. The matter was therefore set aside and restored to the authority for fresh consideration after giving the taxpayer an opportunity to file objections. The restored proceedings were also confined by the direction that limitation could not be raised again. Case-Laws GST Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313169