2022 (2) TMI 196

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....and 72(2) of the KVAT, 2003, as per the assignment No.395345837 dated 17.08.2020, passed by Assistant Commissioner of Commercial Taxes (Audit)-2.5, DVO-2, Bangalore, for the tax period April, 2013 to march, 2014 as per Annexure- R. (II) Issuance of a writ, order or direction in the nature of certiorari to quash the Proposition Notice No.ACCT/Audit-2.5/2020-21 dated 05.04.2021 under Section 6 read with Section 5-B and 20-B(2) of the KTEG Act, 1979, as per the assignment No.375345838 dated 17.08.2020, passed by Assistant Commissioner of Commercial Taxes(Audit)-2.5, DVO-02, Bangalore, for the tax period April, 2013 to March, 2014 as per Annexure- S. (III) Issuance of a writ, order or direction in the nature of certiorari to quash the ord....

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....ced by the petitioner, learned counsel for the petitioner submits that the proposition notice under Section 39(9) of the Karnataka Value Added Tax Act, 2003 (for short "the KVAT Act") dated 05.04.2021 and the notice under Section 79 of the KVAT Act also dated 05.04.2021 were issued simultaneously and orders under Section 79 of the KVAT Act and under Section 39(1) of the KVAT Act were passed simultaneously on the very same day i.e., on 27.04.2021 without giving any opportunity to the petitioner to file its objections and contest both proceedings. It is submitted that in view of the undisputed fact that the subject matter of this petition pertains to the Assessment Year, 2013-14, the reassessment ought to have been concluded on or before 30.0....

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....ctive claims, it is an undisputed fact that re-assessment proceedings under Section 39 of the KVAT Act ought to have been concluded on or before 30.03.2019 as provided under Section 40(1) of the KVAT Act; however, respondents would be entitled to a period of eight years, which would expire on 30.03.2022 as provided under Section 40(2) of the KVAT Act only in the event Section 79 of the KVAT Act was applicable and could have been can be invoked by the respondents prior to passing the reassessment order. In the instant case, it is the specific contention of the respondents that the respondents are entitled to the period of eight years prescribed under Section 42 of KVAT Act since the petitioner fraudulently evading payment of tax during the a....

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....merits/demerits of the rival contentions and in order to give one more opportunity to the petitioner to file his objections to the aforesaid notices dated 05.04.2021 and contest the proceedings, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondents for re-consideration afresh, in accordance with law, within a stipulated timeframe. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Proposition Notice bearing No.ACCT(Audit)-2.5/2020-21 T-201/21-22 dated 05.04.2021 vide Annexure-R, the impugned Proposition Notice No.ACCT/Audit-2.5/2020-21 T- 20/21-22 dated 05.04.2021 vide Annexure-S, the impugned order No.ACCT (Audit)-2.5/2021-22 dated....