2018 (2) TMI 453

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....ppellant: (By Sriyuths. Atul Kalur, N.P. Vivekmehta, and H.R. Kambiyavar, Advs.) Respondent: (By Sri. M. Kumar, AGA) JUDGMENT S. SUJATHA J. These appeals are directed against the order of the Additional Commissioner of Commercial Taxes, (Zone)-II dated 22.12.2016 whereby the orders of the Appellate Authority are revised, exercising the powers under Section 64 of the Karnataka Value Add....

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....ce of the order under Section 39(2) of the KVAT Act and non- rejection of the "H" declaration form, penalty does not attract. The revisional authority/respondent exercising the powers under Section 64 of the KVAT Act read with Sect ion 9(2) of the Central Sales Tax Act, 1962 for the periods April 2006, September 2006, December, 2006 and January 2007, revising the order of the appellate authority h....

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.... we deem it appropriate to remand the matter to the Revisional Authority for reconsideration in accordance with law in order to provide one more opportunity to the appellant to defend the case.   6. The order of the Revisional Authority is set aside. The matter is remanded to Revisional Authority to reconsider the matter in an expedite manner in accordance with law after providing an oppor....