2018 (9) TMI 1800

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....br>THE HON'BLE MRS. JUSTICE S.SUJATHA ORDER Petitioner is before this Court assailing the order passed by the respondent No.1 dated 22.06.2018 under Section 69(1), 36(2) and 72(2) of Karnataka Value Added Tax Act, 2003 (for short 'the Act') relating to the tax periods, April 2014 to March 2015. 2. This is the second round of litigation sofaras the issue on hand is concerned i.e., subjecti....

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.... direction was issued to the Assessing Authority to reconsider the matter afresh in the light of the documents to be produced by the petitioner after hearing. Though personal hearing was provided to the petitioner, the documents submitted and the arguments advanced by the petitioner have not been properly appreciated by the Assessing Authority. Hence, it is submitted that the decision taken by the....

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....risdiction cannot be invoked circumventing the alternative and efficacious remedy available under the Act. A complete machinery is provided under the Act to examine the veracity of the assessment order/rectification order passed by the Assessing Authority. Civil Works Contract executed by the petitioner whether attracts tax at the rate of 14.5% or 5% has to be examined based on the agreement/contr....