2026 (3) TMI 1586

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....hyamala V. Devagiri, learned counsel for the petitioner-Assessee and Sri Adithya Vikaram Bhat, learned Additional Government Advocate for the respondents-Revenue. 2. The above Sales Tax Revision Petition was disposed of on 29.01.2006. Before finalisation of the order, learned Additional Government Advocate filed a memo for 'Being Spoken To'. Again the matter was listed on 09.02.2026 and finally heard again on 12.02.2026. 3. This Sales Tax Revision Petition, filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'), is preferred by the dealer challenging the order dated 16.02.2024 passed in STA No.66/2023 by the Karnataka Appellate Tribunal, Bengaluru (for short, 'the KAT'). 4. The re-assessment ord....

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.... Advocate appearing for the respondents, submits that the re-assessment order was passed on 26.06.2010, against which frivolous rectification applications were filed. Against the endorsement rejecting the rectification applications, an appeal was preferred before the FAA, wherein the appeal came to be allowed in part by order dated 22.03.2016. Thereafter, further rectification applications were filed seeking rectification of the order passed by the FAA, which came to be rejected by order dated 24.02.2023. 6.1 Learned Additional Government Advocate submits that the petitioner has adopted a delay tactic and, in abuse of the process of law, has filed successive rectification applications without challenging either the re-assessment order or....

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....Act. By virtue of Section 69(4), the order passed under Section 69(1) is to be treated as an order passed under Section 62. 8.2 Section 69 of the Act reads as under: 69. Rectification of mistakes.- (1) With a view to rectifying any mistake apparent from the record, the prescribed authority, appellate authority or revising authority, may, at any time within five years from the date of an order passed by it, amend such order. (2) Any amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the person concerned shall not be made unless the prescribed authority, appellate authority or revising authority, as the case may be, has given notice to the person concerned of its in....