TaxTMI 
TaxTMI 
2015 (11) TMI 1221
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....ee is a registered dealer under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to as "the Act"), with R. C. No. 25733606 on the file of the Commercial Tax Officer-II, Mysore. The business premises was located at No. 6, Annamma Choultry Complex, D. D. Urs Road, Mysore. Thereafter the place of business was shifted to No. 2929/1B, Gokulam Main Road, Next to Royal Brigade Apartments, V. V. Mohalla, Mysore. The assessee's business premises during the tax periods April 2005 to March 2006 and April 2006 to February 2007 was not informed to the Department. The assessee is engaged in the business of retail sale of air-conditioners, voltage stabilizers and other air-conditioning accessories. He is also ....
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....the output tax, the question of giving credit to the input tax would not arise, much less refund of the input tax. The Tribunal was in error in holding that during the relevant period the assessee cannot be treated as an unregistered dealer and the direction to refund the input tax is contrary to section 10 of the Act. 4. Per contra, the learned counsel appearing for the assessee submitted, admittedly the assessee was a registered dealer under the Karnataka Sales Tax Act. After coming into force of the Act, there was no obligation on the part of the assessee to file form No. I. The assessee was given a temporary TIN number under the Act and merely because an application was filed on March 28, 2007 for giving regular number, the authorities....
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....payable by a registered dealer in respect of each tax period shall be the amount of output tax payable by him in that period less the input tax deductible by him as may be prescribed in that period and shall be accounted for in accordance with the provisions of this Act. (4) For the purpose of calculating the amount of net tax to be paid or refunded, no deduction for input tax shall be made unless a tax invoice, debit note or credit note, in relation to a sale, has been issued in accordance with section 29 or section 30 and is with the registered dealer taking the deduction at the time any return in respect of the sale is furnished, except such tax paid under sub-section (2) of section 3. (5) Subject to input tax restrictions specified ....
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....n the contrary, it prescribes the time-limit within which these returns are to be filed, if the assessee were to claim refund of input tax. Having regard to the language employed in section 10(4) of the Act, the issuance of invoice, debit note and credit note in accordance with section 29, is mandatory and in the said return filed, all the particulars which are necessary for claiming such refund, has to be mentioned and such return has to be filed within the time prescribed. This court had an occasion to consider the same in the case of State of Karnataka v. Centum Industries Private Limited [2015] 77 VST 117 (Karn) in STRP Nos. 294 of 2011 and 210 of 2013 decided on July 31, 2014, where, after referring to sections 10 and 35, at paragraphs....
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.... prescribed. Therefore, the statute provides the period within which a return is to be filed under section 35(1), i.e., within 20 days or 15 days after the end of the preceding month. Subsection (2) mandates that the tax on any sale or purchase of goods declared in a return furnished shall become payable within 20 days or 15 days as prescribed in sub-section (1) of section 35 without the assessee waiting for a notice for payment of such tax. Sub-section (4) of section 35 provides for filing of a revised return if the assessee discovers any omission or incorrect statement in the returns filed under section 35(1) of the Act. At the relevant point of time such a revised return had to be filed within six months from the end of the relevant tax ....