2019 (11) TMI 45

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: SRI K.M. SHIVAYOGISWAMY, ADV. RESPONDENT: SRI T.K. VEDAMURTHY, AGA. ORDER Learned Additional Government Advocate accepts notice for the respondents. 2. The petitioner has challenged the re-assessment order dated 29.04.2019 and the consequential demand notice dated 30.04.2019 passed by the respondent No.2 under the provisions of Karnataka Value Added Tax Act, 2003 ['Act' for short] re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessments were concluded by the respondent-authority disallowing the deduction regarding the sub-contractors turnover on the basis that the assessee has failed to provide the documentary evidence in support of the same like, RA bills, Value of work done, payment proof etc. 4. It transpires that the petitioner has filed application for rectification of the assessment order to which an endorsem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner on the ground that the said sub-contractor - M/s. SSPDL Interserve Pvt. Ltd., is located in Chennai [Tamil Nadu] and as such no deduction can be claimed. Learned counsel inviting the attention of this Court to the assessment order passed in respect of M/s. SSPDL Interserve Pvt. Ltd., relating to the tax periods April 2014 to March 2015, would contend that the said sub-contract project ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd at Annexure-J to the writ petition reads thus: "The assessee is a Private Limited company having head office at Chennai and engaged in execution of works contract. The assessee have worked for sub-contractor on behalf of Sri. Sathya Sai Construction." 9. The invoice/RA bill at Annexure-F to the writ petition issued in the name of SSDPL Interserve Private Limited, Chennai, discloses ....