SMT. SUDHA VASANT BIRE 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 8th September, 2010 in Case No. JCCT/AP/BG/KVAT -04/2010 -11 for the tax periods from 1 -4 -2008 to 31 -3 -2009 passed by the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Division, Belgaum (for brevity, as 'FAA') who has set aside the reassessment order dated 27th March, 2010 concluded by the Deputy Commissioner of Commercial Taxes (Audit), Bijapur (for short, as 'AA') on the ground that the AA is not a Prescribed Authority. While allowing the appeal, the FAA has given liberty to AA to pass orders afresh in accordance with law. This observation has been challenged in this appeal and prayer is made to expunge the said observation. There is delay in filing this appeal by 37 days for which application for condonation of delay under the Limitation Act, 1963 and affidavit are furnished. The same is considered and the delay is condoned after accepting the explanation submitted. Thus the I.A. No. I is disposed of and the appeal is admitted.

(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. The State Representative strongly defended the order of the AA and pleaded to restore the said order.