SSPDL INTERSERVE PVT. LTD. Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) Learned Additional Government Advocate accepts notice for the respondent.

(2.) The petitioner has challenged the reassessment order passed by the respondent-Authority under the provisions of the Karnataka Value Added Tax Act, 2003 ['Act' for short] in relation to the tax periods, 2014-15 and the consequential demand notices thereto dated 30.04.2019 at Annexures-G and H respectively insofar as it relates to disallowance of input tax credit inter alia challenging the endorsement dated 23.09.2019 rejecting the application submitted by the petitioner seeking rectification of the re-assessment order.

(3.) The petitioner is a private limited company registered under the Companies Act, engaged in execution of civil works contract was registered as a dealer under the provisions of the Act and borne on the file of the LVO-115, Bangalore. The respondent- Authority has concluded the reassessment proceedings under Section 39[1] of the Act. The rectification application filed by the petitioner is rejected.