2015 (3) TMI 1137

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....ng towers and supply, erection and commissioning of cooling towers for plants, steel plants, HVAC, apart from carrying incidental activities. For the period April' 2007 to March' 2008 re-assessment proceedings was concluded on 29.03.2014 and on service of said order, petitioner filed an application to rectify the re-assessment order on the ground that in re-assessment order Works Contract turn over was not considered in the background of books of account and other documents made available by it, which was in accordance with Rules namely, Karnataka Value Added Tax Rules, 2005 (hereinafter referred to as 'Rules' for short). After issuance of notice by respondent, petitioner produced books of account and respondent-authority pr....

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....ry to Rules. Relying upon the judgments extracted in the writ petition, he would seek for setting aside the impugned orders and prays for allowing the writ petition. 5. Per contra, Sri.Vedamurthy, learned HCGP appearing for respondents would support the impugned orders and contends that present writ petition is maintainable since petitioner is having alternate remedy of filing an appeal against impugned orders as provided under Section 62 of the KVAT Act and without availing said remedy, petitioner cannot be permitted to challenge the correctness and legality of impugned orders in writ jurisdiction. Hence, he prays for dismissal of the writ petitions. 6. Having heard the learned Advocates appearing for parties and after bestowing my c....

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....orders came to be passed by considering the books of account and rejecting the reply filed by petitioner. 8. It is no doubt true that there is no bar on this Court to examine the correctness or otherwise of any order passed by an authority, in exercise of power available under Article 226 of Constitution of India, subject to certain exceptions namely, violation of principles of natural justice, order being without jurisdiction validity of a statutory provision being under challenges. 9. Though an attempt has been made by Sri.R.V.Prasad, learned counsel appearing for the petitioner, in the instant case to contend that jurisdiction has been erroneously exercised by respondent - authority, I am not inclined to accept the same since undis....