2014 (1) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Sri Giri Kumar S.V., AGA JUDGEMENT:- The petitioner is stated to be a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act') and is engaged in the hotel business, more specifically, preparation and sales of foodstuff through its various outlets. The petitioner had opted for payment of tax under th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd also the nature of activity of business carried on by the petitioner. During the course of verification, it was found that the petitioner had effected purchase of the aforementioned goods during the course of inter-state trade. The stand of the department was that the petitioner was liable to pay tax at the rate of 14.5% in respect of sale from October 2012 and not at the rate of 4% as prescrib....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....department to the effect that no precipitative action has been taken by the department till date, pursuant to the issuance of notice of cancellation of registration dated 6.12.2013. 6. However, learned counsel for the petitioner contends that the petitioner has not been granted an opportunity of putting forth its case before the department. It was therefore stated that the petitioner may be gra....