2018 (2) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Added Tax Act, 2003 (for short, 'KVAT Act'), ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 has set-aside the order of the appellate authori....