2019 (6) TMI 375

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.... (BY SRI. RAVI HOSAMANI, AGA) RESPONDENT (BY SRI. SANTOSH NARGUND, ADV.) G. NARENDAR J., ORDER Heard the learned AGA for the petitioners and the learned counsel for the respondent. 2. The petitioners are the Commissioner of Commercial Taxes, Bengaluru and the CTO (Audit 2), Hubballi. 3. The matter was heard and after arguing the matter for sometime, the respondent's counsel sough....

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....5. That I undertake to pay the remaining amount of Rs. 91,873/- on or before 15.09.2019, to the Commercial Tax Officer, (Audit)-3." 4. The learned counsel for the respondent has also placed on record a Government Order being the proceedings of the Government of Karnataka bearing No.FD 9 CSL 2019, Bengaluru dated 21.02.2019. 5. We have perused the government order. Under the said Government O....

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....ents as required under Section 52(1) of the Karnataka Value Added Tax Act, 2003. The respondent failed to respond to the notice nor did he appear before the Assessing Authority. In that view of the matter, ex parte preposition notice was issued on 11.01.2008 and as the respondent failed to respond to the same also an ex parte order came to be passed by the revision petitioner on 25.01.2008 and as ....

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....uld vehemently contend that the condonation of delay is illegal and contrary to the provisions of the Act, as the S.T.A. is not vested with any jurisdiction to condone the delay beyond the period stipulated under Section 63(2) of the Karnataka Value Added Tax Act, 2003 and under Section 22(2) of the Karnataka Sales Tax Act. 12. Though the contention merits consideration, we are of the opinion t....