2023 (1) TMI 874

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....These intra-court appeals by the unsuccessful writ petitioner are directed against the order dated October 1, 2018 passed by the Hon'ble Single Judge in W.Ps. No. 46960/2016 and 48536-546/2016 and connected matters. 2. For the sake of convenience, parties shall be referred as per their status in writ petition. 3. Brief facts of the case are, petitioner/assessee is a Government of India undertaking engaged in the business of construction and project engineering, consulting services. It is registered under KVAT Act [Karnataka Value Added Tax Act] and CST Act [Central Sales Tax Act]. During the A.Y. [Assessment Year.] 2009-10, the assessee executed contract for M/s MRPL [Mangalore Refinery Petro-Chemicals Limited, Mangalore.] which is Phase ....

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....the impugned common order, the Hon'ble Single Judge has dismissed the writ petitions reserving liberty to the assessee to avail remedy of appeal under Section 62 of the KVAT Act. 6. Shri. Shivdass, learned Senior Advocate for the assessee submitted that the assessee is essentially engaged in design, engineering, supply construction, installation, testing, commissioning and project management services. It had entered into an agreement with MRPL for construction of certain engineering project. For the purpose of construction, materials are procured from various places from outside the State and such sales are inter-State sales. The Assessing Authority without proper application of mind has held that the assessee had procured the goods in....

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....tly to support the claim of the assessee. 11. The Assessment orders show that the assessee has taken a specific contention that the goods were received by MRPL. The AO has placed reliance on Clause 1.0.30.0 and 1.0.50.0 of the Agreement defining the lump sum price and scope of Contract and come to a conclusion that the assessee had purchased the goods in the course of inter-State sale for which C-Form declarations were issued and the transaction ended with money consideration. 12. The Hon'ble Single Judge has taken note of one of the Assessment Orders extracted in para 6 of the impugned order and held that entertaining the writ petitions prematurely would cause serious prejudice not only to the assessee but also to the Revenue, who wi....