TaxTMI 
TaxTMI 
2016 (9) TMI 1219
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....trict. 2. The case of the petitioner is that the Office of the First respondent-Deputy Commissioner, Commercial Taxes passed reassessment order dated 21st January 2015 under Sections 39(1), 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the VAT Act' for short) which order was challenged before the third respondent-Joint Commissioner, Commercial Taxes and the appeal came to be allowed and the second respondent was directed to issue revised demand notice; and the first respondent was directed to refund the amount to the petitioner. It is submitted by the learned counsel appearing for the petitioner that under Section 50 of the VAT Act, refund should have been made within thirty days from the date of t....
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....ly the petitioner is to be directed to appear before the Additional Commissioner , Commercial Taxes with all documents. He also submits that under similar circumstances this Court has directed the petitioner to prefer an appeal before the Division Bench. This petition may also be dismissed with such a liberty. 5. Heard the learned counsel for the petitioner and the learned Additional Government Advocate. The original order passed by the Deputy Commissioner, Commercial Taxes was the subject matter before the third respondent who is the first appellate authority. Rightly, the order of the first respondent has been considered and reviewed and the appeal was all owed in favour of the petitioner. Upon allowing of the appeal by the first appella....