O.G. AUTO GAS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE thirty -one appeals filed under Section 63(1) of the Karnataka Value Added Tax Act, 2003 (for short, 'Act') are directed against the common appeal order passed under Section 62 of the Act on 27 -7 -2012 for the tax periods from September 2007 to March 2010 by Joint Commissioner of Commercial Taxes (Appeals), Mangalore Division, Mangalore (for brevity 'FAA') by which the appeals filed against the orders passed under Sections 39(1), 72(2) and 36(1) of the Act passed on 27 -6 -2011 by Deputy Commissioner of Commercial Taxes (Debt Management), VAT Division, Mangalore (for short, 'AA') were dismissed. On account of existence of similar facts and law, the appeals are disposed of by this common judgment.

(2.) BRIEFLY , the facts are stated thus:

(3.) THE issue/question of disallowance of tax component claimed as tax collected was carried in appeal by the assessee before FAA on the ground that the orders under Section 39(1) by AA were justifiable upon finding of the fact of failure of the assessee to collect tax in the tax invoices in accordance with Rule 3(2)(h) of the Rules coupled with failure to comply with provisions in regard to issuance of tax invoices as the assessee had not issued tax invoices in accordance with provisions of Section 29 of the Act read with Rules 27 and 29 of the Rules. In further consequence thereto, appeals on penalty under Section 72(2) and interest under Section 36(1) of the Act were also dismissed.