2021 (10) TMI 29

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....I, Bengaluru vide Annexures-A & B respectively. 2. The aforesaid orders under challenge have been passed under Section 64(1) of the KVAT Act exercising the revisional power against the orders dated 30.06.2020 passed by the First Appellate Authority namely Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubballi in appeal Nos.APL/KVAT-59/2019-20 and APL/KVAT- 133/2018-19; which in turn had been passed calling in question the orders of re-assessment dated 11.04.2019 and 29.12.2018 under Sections 39(1), 36 and 72(2) of the KVAT Act by the Prescribed Authority namely Commercial Tax Officer (Audit)-2, Dharwad. 3. Brief facts: the appellant-assessee is a partnership firm engaged in the trading of Dhaniya and other provisions....

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.... Authority has passed the impugned order dated 02.11.2020 for A.Y. 2013-14 and 2014-15 in No. ADCOM/ZONE-II/DWD/SMR- 05/2020-21 and No.ADCOM/ZONE-II/DWD/SMR-06/2020-21 as per Annexures-A & B setting aside the orders of the Prescribed Authority as well as the order of the First Appellate Authority and remitted the matter to the Prescribed Authority with a direction to verify the issues keeping in view the observations made in the said order and to conclude the re-assessment under Section 39(1) of the KVAT Act as per law. It is these orders, which is the subject matter of the present appeal. 5. It is necessary to note that pursuant to the aforesaid order passed by the Revisional Authority, the Prescribed Authority has completed the process o....

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....above, the impugned order of the Revisional Authority has worked itself out and the same is not amenable for challenge in the present appeal. He further submitted that if at all the appellant/assessee is aggrieved by the orders at Annexures- Q & R dated 05.07.2021 passed by the Prescribed Authority, he has alternate statutory remedy of filing an appeal before the Appropriate Authority under Section 62 of the KVAT Act. 8. It is not in dispute that pursuant to the orders at Annexures-A & B passed by the Revisional Authority, the appellant-assessee herein has participated in the reassessment process and has furnished necessary information as noted in the orders dated 05.07.2021. The said aspect of the matter is also mentioned in the present m....