VAJRESHWARI TRADERS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE nine (09) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the 'Act') contesting the appellate order passed by the Joint Commissioner of Commercial Taxes (Appeals), Gulbarga Division, Gulbarga (hereinafter referred to as 'First Appellate Authority or 'FAA' for short) in Case Nos. VAT/AP -282 to 291/2008 -2009, dated 26th November, 2010 for the tax periods of September 2005, October 2005, March 2006, September 2006, October 2006, November 2006, September 2007, October 2007 and November 2007. The FAA has been conferred with additional jurisdiction by the Commissioner on appeal files with respect to Dharwad Division, Hubli and hence the FAA has decided these appeals. While passing the appellate order, the FAA has upheld the reassessment orders concluded by the Deputy Commissioner of Commercial Taxes (Audit -1), Hubli (for brevity 'the AA') issued on 30th May, 2008. There is delay in filing the appeals by one day for which application under Section 151 of the Civil Procedure Code, 1908 read with Section 5 of Limitation Act, 1963 is filed along with the affidavit explaining the reason for the delay. The appeals are admitted after examining the application and condoning the delay in filing the appeals.

(2.) THE brief facts and grounds leading to these appeals are as under:

(3.) HEARD the learned Counsel for the appellant who reiterated the grounds of appeal. The learned State Representative is also heard.