2026 (4) TMI 942

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....d Additional Government Advocate for the respondent-Revenue. 2. This Sales Tax Revision Petition is filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 by the assessee, impugning the order dated 27.02.2025 passed in STA No.128/2022 by the Karnataka Appellate Tribunal, Bengaluru (for short, "the Tribunal"). 3. The petitioner-assessee is a private limited company registered under the provisions of the Central Sales Tax Act, 1956 (for short, "the CST Act"), engaged in the business of cable distribution, network operations, including local cable operations, multi-system operations, digital TV services, and internet services. 3.1 The adjudicating authority concluded the assessment on 28.09.2020, determining the tax and ....

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....said forms. 5. Per contra, Sri Aditya Vikram Bhat, learned Additional Government Advocate for the respondent, submits that the production of 'C' and 'F' Forms within the prescribed period of three months is mandatory. The plea regarding lack of knowledge and the non-availability of the concerned employee is stated to be a mere excuse, which cannot be accepted. 5.1 It is further submitted that the petitioner, having been registered since 2013 and possessing considerable experience in the business, is expected to be well aware of and duly comply with the statutory requirements. Hence, it is contended that all the authorities were justified in rejecting the petitioner's claim for want of 'C' and 'F' Forms. 6. We have considered the su....