HINDUSTAN AERONAUTICS LIMITED REPRESENTED BY ITS CHIEF MANAGER OF FINANCE, MR. B.K. PRADHAN Vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SOUTH ZONE AND THE COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Learned Government Advocate to accept notice for the respondents and file Memo of Appearance within a period of four weeks.

(2.) The petitioner is calling in question the order dated 26.02.2010 passed under Section 69 of the KVAT Act, 2003 in relation to the assessment for the period from 01.04.2005 to 31.03.2009 whereby rectification is refused; The said order is impugned at Annexure - "G" to the petitions.

(3.) The learned Counsel for the petitioner while assailing the said order would contend that the Assistant Commissioner of Commercial Taxes, Enforcement 7, who has passed the said order infact has not appreciated the correct position. It is the contention of the learned Counsel that even though the documents relating to labour charges and high seas sales charges were available, the authority has not looked into the same and on the other hand, has made observation that the documents have not been produced. It is therefore contended that the very order passed in rectification proceedings on the face of it would indicate that the authority has not infact considered the rectification application in its correct perspective as errors are apparent and therefore the same calls to be interfered with by this Court.