2018 (3) TMI 89

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.... Sri Kumar, Advocate for Petitioner Mr. T.K. Vedamurthy, AGA for Respondents 1. The petitioner assessee M/s Lease Plan India Private Ltd. has filed this writ petition in this Court on 20/01/2018 aggrieved by the re-assessment order passed by the Respondent - Assessing Authority, Deputy Commissioner of Commercial Taxes (Audit) 5.1, Bangalore for the tax period 01/04/2011 to 31/03/2012 under S....

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.... Finance Act, 1994 and the due Service Tax was already paid by the petitioner assessee and therefore the said 'Fleet Management Charges' could not have been included in the value of lease rentals for levy of VAT under the provisions of the KVAT Act, 2003; and (iii) The Respondent Assessing Authority has grossly erred in making ad hoc additions in the declared turnover of the petitioner assessee....

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....tution of India by-passing the effective alternative remedies by way of Appeals available to the assessee under the provisions of the KVAT Act, 2003. 5. Even if one of the issues as contended by the l earned counsel for the petitioner assessee is covered by the judgment of this Court or any other judgments of the Hon'ble Supreme Court of India, it is for the petitioner assessee to raise such co....

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....ide, viz. the assessee or the revenue. Therefore, this Court would advisedly desist from expressing any opinion on the merits of the contentions raised by the learned counsel for the petitioner assessee. 9. This Court does not find any good and sufficient reasons to allow the petitioner assessee to bypass such alternative remedy provided under the KVAT Act, 2003 and therefore, this writ peti....