TaxTMI 
TaxTMI 
2016 (7) TMI 789
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....t petitions of breach of principles of natural justice by the respondent Assessing Authority and the question of jurisdiction of the appellate authority under S.62 of the Karnataka VAT Act. 2. Learned counsel for the petitioner submitted that in the objections filed by the petitioner to the proposal notice Annexure A dated 1.4.2016 which were filed on 29.4.2016, the assessee while giving a preliminary reply to the proposal notice, had asked for personal opportunity of hearing also and to lead further evidence against the show cause notice proposing to impose additional VAT for the works contract of constructing cooling towers and trading cooling tower spares undertaken by the petitioner company. 3. Learned counsel for the petitioner a....
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....erved on the appellant, and (b) in respect of any order or proceedings, within thirty days from the date on which the order was communicated to the appellant. (3) The appellate authority may admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. (4) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of tax and other amount not disputed in the appeal. (b) The tax or other amount shall be paid in accordance with the order or proceedings a....
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....gainst orders of assessment or any other orders or proceedings, in respect of more than one tax period of any financial year. (6) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard - (a) in the case of an order of assessment or penalty: (i) confirm, reduce or enhance the assessment including any part thereof whether or not such part is objected to in the appeal; (ii) pass such other orders as it may think fit; and (b) in the case of any other order or proceedings, confirm, cancel or vary such order. (6-A)(i) In disposing of an appeal before it, the appellate authority shall not remand the case to make fresh assessmen....
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....rity as against the power to pass such orders as he thinks fit, as enumerated in sub- sec.(6)(a)(ii) of S.62, does not entitle the petitioner assessee to invoke the extra-ordinary jurisdiction of this Court under Art.226 of the Constitution of India against the assessment order itself. There is no conflict between these two sub-sections of S.62 and on the other hand, it will save rounds of litigation and will permit and compel the appellate authority to apply his mind to the merits of the case in stead of just remanding it back the learned Assessing Authority. 8. While the settled parameters for invoking the writ jurisdiction against the appeable orders are not satisfied in the present case at all, the narrow parameters like (I) where th....