B.K. RAMAKRISHNA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE twelve (12) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act'). The appellant has contested the common appeal order dated 20th March, 2013 in case Nos. VAT. AP. 946 to 957 of 2011 to 2012 with CAS Order No. 29770624 APP passed under Section 62(6) of the Act for the tax period of April 2008 to March 2009 passed by the Joint Commissioner of Commercial Taxes (Appeals -2), Bangalore (for short as 'FAA'). The FAA has dismissed the appeals thereby upholding the orders dated 21st September, 2011 of the Deputy Commissioner of Commercial Taxes, (Audit -21), D.V.O. -2, Bangalore (for short, as 'AA'). The Appellant has prayed to set aside the orders of the FAA and also to grant such other further relief. The brief facts of the case and grounds of appeals made out in the appeal memorandums are alluded thus. - -

(2.) HEARD the learned Counsel for the appellant. The learned Counsel for the appellant while advancing the arguments highlighted the fact that the AA has not followed the correct procedure as envisaged under Rule 37(2) of KVAT Rules and also urged that the FAA has ignored the same fact and also both FAA and AA have not followed the ruling given by Hon'ble High Court rendered in the case of Sri Krishna Spinning and Weaving Mills Private Limited, Bangalore v. The Authority for Clarifications and Advance Rulings, Bangalore : 2009(66) Kar. L.J. 519 (HC) (DB), in STA No. 16 of 2006 vide its judgment, dated 11th February, 2009 of the Division Bench. On the above grounds prayer is made to set aside the orders of the FAA and also that of AA and to remit the matter to AA to pass orders as per the directions given by the Hon'ble High Court in the afore mentioned case. In response to the same, the State Representative also agreed for the remittance of the case back to the AA.

(3.) THE only point which arises for our consideration is: