2020 (5) TMI 243

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....ogether and disposed of by this common order. 2. These Sales Tax Revision Petitions are filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short 'the KVAT Act') purportedly raising the following substantial questions of law: i) Whether the Hon'ble Tribunal was correct in confirming the order of the First Appellate Authority, whereby penalty under Section 72(2) of the Karnataka Value Added Tax Act, 2003 was imposed on the petitioner. ii) Whether the Hon'ble Tribunal was correct in confirming the order of the First Appellate Authority, whereby interest under Section 36 of the Karnataka Value Added Tax Act, 2003 was imposed on the petitioner. iii) Whether the Hon'ble Tribunal was correct in rejecting the C-Forms s....

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....itional C-Forms that have been submitted before it and computed the tax liability giving concessional rate of tax on the turnover accompanied with C-Forms and subjected to regular rate of tax with respect to the turnover not covered by C-Forms in addition to levy of penalty and interest. However, before the Karnataka Appellate Tribunal, Bengaluru (for short 'the Appellate Tribunal'), the additional C-Forms submitted by the petitioner relating to the tax periods April 2005 to March 2007 (STRP No.211/2015 and STRP No.100022/2016) along with an interim application came to be rejected. Hence, the present revision petitions. 4. In STRP No.100017/2016 relating to the tax periods April 2008 to March 2009, the petitioner has filed I.A.No.2/2016 be....

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....declaration Forms before this Court without sufficient cause shown cannot be entertained. 8. As aforesaid, though several questions of law are purportedly raised by the petitioner more particularly relating to levy of penalty and interest, these questions could be considered subject to the consideration of the C-Forms and its genuineness if found to be acceptable. The Appellate Tribunal at the threshold has rejected the declaration forms on the ground of delay. It is well settled that the statutory declaration forms would be accepted by the Appellate Authority keeping in mind the inter-state transactions effected and the sufficient cause shown by the assessee in obtaining such declaration Forms from the purchasers. Merely for the reason th....