P.P. DODDANAVAR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS is an appeal filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, the 'Act') challenging the appeal order dated 25th September, 2012 in Case Nos. JCCT/AP/BG/KVAT -231 to 241/2010 -11 for the tax periods from April 2005 to March 2006, except for November 2005 passed by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Division, Belgaum (for brevity, as 'FAA') who has upheld the reassessment order dated 30th April, 2010 concluded by the Deputy Commissioner of Commercial Taxes (Audit -1), Belgaum (for short, as 'AA') under Section 39(1) of the Act. The FAA has modified the penalty and interest levied by the AA. There is delay in filing the appeal by 35 days for which application under Section 5 of the Limitation Act, 1963 and affidavit are furnished. The same is perused and the delay is condoned considering the facts and circumstances of the case.

(2.) THE relevant facts and grounds leading to this appeal can be briefly stated as follows. - -

(3.) HEARD the learned Counsel for the appellant and the learned State Representative.