2018 (2) TMI 755

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....he review petitions filed by him.   2. Appellant was carrying on business of construction activity. According to him, he has stopped his business operations in the middle of 2008. For the tax period from 01.04.2006 to 31.03.2007, he filed returns declaring his taxable turnover at Rs. 1,00,14,098/- for payment of value added tax thereon. On 01.12.2007, the Commercial Tax Officer, Enforcement, 06, Bengaluru South Zone, visited appellant's place of business and sought for submission of books of accounts for the tax period from 01.04.2006 to 31.03.2007 and 01.04.2007 to 31.03.2008. It appears intelligence report dated 23.09.2008 was also submit ted to the Joint Commissioner of Commercial Taxes (Admn.) DV O- III, Bengaluru. Based on the sa....

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.... registers, TDS certificates and profit & loss account and urged that he was not liable to pay any tax.   4. On 05.11.2016, respondent no.2 issued the endorsement stating that application filed by the appellant for rectification had been already rejected by the office and that repeated applications filed by him could not be considered, and therefore, the same had been rejected. It is in this background, appellant filed writ petitions contending inter alia that there was no fair and reasonable opportunity to him to have his say in the matter. 5. Learned Single Judge having heard the Counsel for both parties and after perusing the assessment order dated 29.04.2014 and the subsequent orders passed on the applications filed by the appell....

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....& 227 of the Constitution of India. Appellant ought to have filed an appeal challenging the assessment order. Indeed, even before the expiry of the appeal period, he had presented the application for rectification bringing to the notice of the authority, the so-called apparent error committed in passing the re-assessment order. It is true appellant had himself appeared and he had not availed the services of a professional. It is in this background, we have appreciated the facts and circumstances of the case resulting in the appellant suffering impugned orders. 10. However, petitioner cannot have a shortcut. He has to avail the remedy of appeal. Though there is delay in presenting the appeal, the fact remains that appellant has been pursuin....