2018 (2) TMI 371

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....) Respondents: (By Sri. Ravi Hosamani, Addl. Govt. Adv.) A.S. BOPANNA J., ORDER The petitioner is before this Court assailing the order dated 28th September 2015 passed in Sales Tax Appeal Nos.3307 to 3318 of 2013. 2. The petitioner herein was before the Karnataka Appellate Tribunal ('Tribunal' for short) in the appeals filed under Section 63 of the Karnataka Value Added Tax Act, 2003, ('KVAT....

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....limitation was also an aspect to be considered subsequently. In that view, it is contended that the order impugned is liable to be set aside. 4. The learned Government Advocate would seek to sustain the order passed by the Tribunal. It is pointed out that the contentions relating to the limitation, in fact, had been urged before the Tribunal and the Tribunal, after detailed consideration with ref....

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....onclusion that the amendment being with the specific retrospective effect, the assessing officer would be entitled to reopen the  assessment within the period of eight years, as provided therein. 6. In the light of the rival contentions, we have perused the order dated 28th September 2015. 7. It is seen that the Tribunal, in fact, has taken note of the contentions put forth in this regard a....

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....that light, the effect of the amendment to the Act and also the retrospective operation given to such amendment has been considered and the very amendment with regard to which the learned counsel for the petitioner herein is making out a grievance before this Court has been considered and it has been held that the re-assessment could be made within the period of eight years in view of the recent a....