DELL INDIA PVT LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner-M/s.Dell India Pvt. Ltd. has filed this writ petition in this Court on 22.11.2017 aggrieved by the impugned Endorsement Annexure-A1 dated 09.10.2017 issued by the Respondent-Deputy Commissioner of Commercial Taxes (Audit)5.3, Bengaluru, for the Assessment period April-2006 to March-2007 seeking to undertake the Re-assessment proceedings again for the said period which were initially commenced by a Notice u/s.39(2) of the KVAT Act, 2003 on 04.11.2012.

(2.) The Respondent-Assessing Authority in the impugned Endorsement has assigned the reasons that for the same tax period April-2006 to March-2007 against the originally passed Re-assessment Order on 04.11.2012, the first appeal came to be dismissed by the Joint Commissioner of Commercial Taxes (Appeals)-4 on 27.12012 and the second appeal by the Karnataka Appellate Tribunal-KAT was dismissed on 31.07.2017. However, since the said KAT had earlier granted a Stay Order on 23.01.2013 staying the operation of the said Re-assessment order, only after dismissal of the second appeal by the KAT on 31.07.2017, the Respondent-Assessing Authority seeks now to take up again such Re-assessment proceedings against the assessing Company for the tax period.

(3.) The said further Assessment proceedings were initiated against assessing Company by the impugned Notice dated 04.02013 u/s.39(2) of the Act on the basis of the further evidence and information, upon inspection, given by the Joint Commissioner of Commercial Taxes vide Communication dated 18.02008 which was received in the office of CTO (Inv)-4, Bengaluru on 02.01.2013 after five years.