2025 (7) TMI 1206

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.... (hereinafter referred to as "KVAT Act") questioning correctness of the order dated 16.01.2025 passed in ZAC/03/BNG-05/SMR-165/2024-25 for the assessment year 2010-11, by the Additional Commissioner of Commercial Taxes, SMR-3, Bengaluru as per Annexure-'H'. 3. The appellant has raised the following two substantial questions of law; "1. Whether in the facts and circumstances of the case, the respondent herein can initiate Suo moto revision under Section 64 of the KVAT Act, 2003 after the expiry of 4 years since the passing of the order by the First Appellate Authority? 2. Whether on the facts and in the circumstances of the case, the respondent was justified in invoking powers of revision under Section 64 of the KVAT Act to set....

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....shall not exercise power under sub-section (1) or sub-section (2), if the time limit for filing appeal has not expired. Thus, on this ground also learned counsel for the appellant would submit that the proceedings initiated under Section 64 of KVAT Act, is barred by the time. 8. With regard to the second substantial question of law, learned counsel for the appellant submits that the assessee/appellant herein has not challenged the order dated 20.01.2017 passed under section 39(1) of KVAT Act. He filed rectification application under Section 69 of KVAT Act on 15.5.2019 and the prescribed authority by its order dated 25.6.2019 had dismissed the rectification application and it is submitted that against the order on rectification application,....

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.... passed by the First Appellate Authority is on merit under Section 62 of the KVAT Act, the appellant cannot place reliance on sub-section (3)(a) of section 64 of KVAT Act. 11. Learned AGA would further submit that the appellant failed to file appeal against reassessment Order passed under Section 39(1) of KVAT Act, much after the period of limitation prescribed to file the appeal, appellant filed rectification application under Section 69 of KVAT Act, which was rejected vide order dated 25.6.2019. Further, it is submitted that both the provisions providing appeal, as well as filing rectification application are two different statutory remedies available for the appellant. Hence, he submits that the contention of the appellant that the orde....

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....ion could be filed to rectify any mistakes in the record. In the instant case, the rectification application was not filed for rectification of any mistake apparent on the face of the record, but it was filed like an appeal against the reassessment order passed under Section 39(1) of KVAT Act. 16. Aggrieved by the dismissal of the rectification application, the assessee/appellant filed appeal under Section 62(6) of KVAT Act and the First Appellate Authority partly allowed the appeal on 16.9.2019 directing to issue the revised demand notice. The Additional Commissioner on 21.12.2019 called for records from First Appellate Authority to initiate proceedings under Section-64 of the KVAT Act. The date of calling of records would be relevant for....