2023 (2) TMI 1040

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....R P.S. DINESH KUMAR, J., This revision petition directed against the judgment dated January 18, 2022 in STAs No.436/2015, 437/2015 and 438/2015 passed by the KAT [Karnataka Appellate Tribunal] has been admitted to consider following questions raised by the appellant in the Memorandum of appeal. 1. Whether the Hon'ble Tribunal was correct in remanding the matter for fresh consideration without considering the substantial questions of law before it? 2. Whether the Hon'ble Tribunal was correct in remanding the matter limited to the verification of documents without deciding whether the transaction is taxable in the first place? 3. Whether the Hon'ble Tribunal was correct in ignoring the question of whether best....

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....ply (UPS) units, inverters, battery accessories etc. Some of the goods exported were found defective and they were returned to the petitioner between 2005 and 2007. 4. On 23.07.2010, DRI [Directorate of Revenue Intelligence] issued a notice under the Customs Act stating inter alia that petitioner was not entitled to claim benefit of customs duty as there were no records to show re-export of repaired units between 2005 and 2007. The said show cause notice is yet to be adjudicated. 5. The KVAT Authorities visited petitioner's manufacturing unit and issued a proposition notice dated 19.02.2011 demanding sales tax of Rs.2,45,47,369/-. Assessee submitted its reply and an order under Section 39(2) of the KVAT Act [Karnataka Value Added Tax ....

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....thorities had not made any independent investigation. The learned KAT has not recorded any finding on this fundamental issue. He submitted that notice issued by the DRI is pending adjudication. Therefore, there was no finality with regard to the allegations leveled by the DRI. The KVAT authorities have not made any investigation nor have any material to substantiate their claim. Therefore, the impugned order without recording a finding on the said issue is not sustainable in law. 8. Shri. Neeralgi, learned AGA, opposing the petition submitted that by the impugned order, the KAT has remitted the matter to the file of Assessing Officer with a direction to grant reasonable opportunity of being heard. Assessee has all the opportunity to plac....