2019 (7) TMI 161

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... T.K.VEDAMURTHY, AGA.) ORDER The petitioner has assailed the order of the respondent No.1 passed under Section 63-A(1) of the Karnataka Value Added Tax Act, 2003 ('KVAT Act') relating to the assessment periods 2008-09, inter alia, seeking a direction to respondent - Authorities to adjust the tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) as per t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kmagaluru. 3. During the assessment period in question the said Sri. T. Suresh Kumar Reddy was awarded the work contract by the Senior Assistant Financial Advisor (Construction), S.W. Railway, Bangalore Cantonment to execute the work of construction of Railway bridge/Railway under bridge and connected works relating to which the petitioner has executed the subcontract work awarded by the main c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... said reassessment order as the same being erroneous and prejudicial to the interest of revenue and finally passed the order dated 06.05.2019. Accordingly, the reassessment order was modified fixing the tax liability on that portion of the amount relating to the sub-contractor. Being aggrieved by the same, the petitioner is before this Court. 6. Learned counsel Sri. K.M. Shivayogiswamy appearin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the Karnataka Value Added Tax Rules, no tax deducted by issuing Form VAT-156 or Form VAT-158 or Form VAT-161 can be transferred to any other person. Such set off can be given only to the main contractor to whom Form VAT-156 was issued and not to any subcontractor. Reliance was placed on the Division Bench judgment of this Court in S.T.A.No.100013/2015 (D.D. 12.12.2017). It was submitted that ....