2018 (10) TMI 146

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....man V, Adv. for Petitioner Mr. T.K. Vedamurthy, AGA for Respondents 1. The petitioner-assessee M/s. Kalyani Motors Pvt. Ltd., has filed this writ petition against the reassessment order Annexure-A dated 28.10.2016 passed by the 1st Respondent-Deputy Commissioner of Commercial Taxes (Audit) - 2.4, Koramangala, Bengaluru of the Respondent-Department of Commercial Taxes, raising a Demand of Rs.....

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.... of input tax credit also, raising the aforesaid Demand on the ground that no returns were filed in support of the claim of ITC made by him. Though a reference to the said Notification has been noted in the Table of Notifications by the said authority given in the impugned order, the said authority has not discussed the same as to why such Notification will not cover the case of the assessee. 4....

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....tion 4 of the said Act to five per cent of the difference between the taxable turnover in respect of such sale and the amount paid towards purchase of such motor vehicles subject to the condition that :- (1) no deduction of input tax is claimed by the dealer in respect of purchase of any goods used in the motor vehicles sold ; and (2) such motor vehicles have been registered in t....

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....assessee for the period in question is not in dispute and denied in the present case. 7. After hearing the learned counsels, this Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement for the period 01.04.0211 to March 2012 just ignoring the applicable Notification and throwing it to winds. The said or....