2018 (10) TMI 1527

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....Taxes, (Audit)- 2.8, DVO-02, Bangalore under Section 39(1) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the "KVAT Act, 2003") read with the other relevant provisions of the said Act for the year 2012-13 raising a demand of Rs. 4,42,72,061/- including Tax, Interest and Penalty against the petitioner Assessee. 2. The Application of the petitioner Assessee seeking rectification in the said Order also came to be rejected by the Assessing Authority vide endorsement Annexure F dated 25/04/2018. 3. Though the said re-assessment Order under Section 39(1) of the KVAT Act, 2003 is clearly and indisputably appealable to the Deputy Commissioner of Appeals under Section 62 of the said Act, without availing the said alternativ....

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.... with effect from 01/07/2017 is applicable or relevant to the tax period involved in the present case, viz. 2012-13 under the impugned Order passed under the provisions of the then existing KVAT Act, 2003, the learned Senior Counsel could not give a satisfactory answer to the said query of the Court. 6. What he endeavored to submit before the Court was that the imposition of tax by its levy, assessment and collection, all have to be supported by the now existing law and since the impugned Order has been passed by the Assessing Authority on 31/03/2018 after the said KGST Act, 2017 has come into existence with effect from 01/07/2017, the questions raised about the validity of Section 174 of the KGST Act, 2017 are relevant and the said questi....

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....ch these amended Constitutional and statutory legal provisions under the GST law regime are applicable for a tax period which falls after 01/07/2017. The Entry 54 of List II and KVAT Act, 2003 for the tax period in question, viz. 2012-13 was very much in existence for the said period and these provisions are not under challenge. Merely passing of the re-assessment order after 01/07/2017 does not get adversely affected on the basis of the said arguments sought to be canvassed by the learned counsel for the petitioner. 10. The learned Advocate General, Mr. Udaya Holla fairly and rightly submitted that these questions are merely academic and the amendment of law with effect from 01/07/2017 is not applicable in the present case and the questio....