2017 (5) TMI 1060

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....mpanies Act. It is engaged in execution of interior works contract, and is registered as a dealer under the provisions of the KVAT Act ('the Act', for short), and also under the Central Sales Tax Act. According to the petitioner, it had filed its return of turnover in VAT-100 every month, before the LVO in relation to the tax period April 2009 to March 2010. Further, it had discharged all its liabilities on the works contract. The said discharge of liability was deemed to be accepted under Section 38 of the Act. 3. By notice dated 03-11-2011, the Commissioner had directed the petitioner to produce the books of accounts for the year 2009-2010. However, the petitioner had failed to do so. Therefore, the Commissioner had verified the tax liab....

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....titioner failed to appear before the Revenue Department. Having given a chance of hearing on three different occasions, the respondent passed its order on 11-04-2016, in the aforementioned terms. Hence these petitions before this court. 4. Mr. K. M. Shivayogiswamy, the learned counsel for the petitioner, has raised a single contention before this Court, namely that according to the Act and the Rules made therein, the period of tax assessment is merely a calendar month. Therefore, the respondent was not justified in clubbing the twelve months from April 2009 to March 2010, and assessing the tax liability for the complete period of one year. In order to buttress this contention, the learned counsel has relied upon the case of M/s. Alupro Bui....