2016 (6) TMI 344

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....ST, VAT & Sales Tax<br>MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ. For the Appellant: Sri. Harish. V.S, Advocate For the Respondent: SRI. K.M. Shivayogiswamy, AGA JUDGMENT All these appeals are directed against order passed by the Additional Commissioner of Commercial Taxes in exercise of revisional power whereby, for the reasons recorded in the order, the revisional authority has set....

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....served thus: "10. We are emphasizing on the aforesaid aspects in order to take cognizance of the fact that the respondent was fully conscious about the point of limitation taken by the appellant in response to the show cause notice. However, in the reasoning recorded by the respondent while passing the impugned order, there is no discussion whatsoever on the issue of limitation. 11. Learned ....

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....hange the basis of the order, in the event the point of limitation is accepted. &nbsp;14. We do not propose to express any view on the merits on the issue of limitation, since the said aspect has not at all been examined and now may be examined after we pass the order for remand of the order to the respondent. 15. In view of the above, we find that the impugned order passed by the respondent....

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....sts." 5. As there is no dispute that the matters are covered by the aforesaid decision, in our view, similar order can be passed. Hence, the impugned order passed by respondent-authority deserves to be set aside with a further direction that the revision/s shall stand restored to the file of Additional Commissioner of Commercial Taxes-respondent herein. Respondent shall consider the matter agai....