2011 (4) TMI 1256

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....r the petitioner T.K. Vedamurthy, Additional Advocate-General, for the respondent ORDER The assessee has preferred this revision petition challenging the order passed by the Karnataka Appellate Tribunal which has held that the appeal preferred by the assessee under section 63 of the Karnataka Value Added Tax Act, 2003 is not maintainable. The assessee is a non-banking finance company r....

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....ice dated January 9, 2007 taking exception to the order granting transitional relief. After contest, the said order was set aside and the Assistant Commissioner of Commercial Taxes was directed to withdraw the transitional relief extended to the assessee. The said order came to be passed on March 24, 2007. Aggrieved by the said order, the assessee preferred an appeal under section 63 of the KVA....

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....ious reading of these provisions make it very clear that, even in the absence of an express provision in section 63, an appeal against an order under section 63A was maintainable. The order of the Karnataka Appellate Tribunal is too technical and it is liable to be set aside. Per contra, the learned counsel for the Revenue submitted that prior to August 1, 2008, no appeal was provided for again....

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....on 63A expressly stated that the order passed under section 63A is final subject to sections 63 and 64. It only means that if a party does not choose to challenge the order under section 63A by way of an appeal under sections 63 and 64, the order passed under section 63A would become final. The amendment which is now brought about to section 63 appears to be clarificatory in nature in view of the ....