HUBLI ELECTRICITY SUPPLY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Writ petitions by M/s. Hubli Electricity Supply Company Limited [HESCOM], questioning the legality of the assessment orders passed by the assessing authority under the provisions of the Karnataka Value Added Tax Act, 2003 [for short: 'the Act'], determining the tax liability of the assessee for the periods from April 2005 to March 2007 and from April 2007 to March 2010 [Annexures-L & L1 to the writ petitions] in a sum of Rs. 94,95,880/- and mulcting penalty of Rs. 10,23,777/-.Petitioner though has remedy of appeal in terms of section 62 of the Act, has nevertheless, chosen to bypass the statutory remedy and jump into the High court seeking the following reliefs:

(2.) Sri. Shivaprakash, learned counsel for the petitioner urges that the petitioner though is aware of the statutory remedy, is nevertheless, compelled to approach this court for justifiable reasons; that in the first instance, the assessing authority has not taken into account assessment periods in respect of which he could not have reopened assessments; that some part of the period for which demand is raised is beyond the period of five years etc.,.

(3.) It is secondly contended that the assessing officer had not given adequate opportunity to the petitioner to place before the assessing authority the relevant books of accounts and other records which were quite voluminous in nature and therefore want of opportunity is also a ground for interference in writ jurisdiction.