MANYATA PROMOTERS PRIVATE LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE seven (07) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act'). The same are directed against the appeal orders passed by the Joint Commissioner of Commercial Taxes (Appeals -I), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short, as 'FAA') in Case Nos. VAT:AP:742 to 753/2011 -12, dated 29th August, 2012, wherein the FAA has allowed the appeals in part and thereby allowing refund of tax amounting to Rs. 5,18,64,074/ -. Thus, the FAA has modified the proceedings passed by the Assistant Commissioner of Commercial Taxes, LVO -020, Bangalore (hereinafter referred to as "Assessing Authority' or for short, as 'AA'). While doing so, the FAA has restricted the refund of input tax to the extent of Rs. 83,88,057/ -. The AA has allowed refund to the extent of Rs. 99,80,721/ - which is modified by the FAA to Rs. 5,18,64,074/ -. The appellant has prayed to allow the refund of input tax paid in full on the ground that the same are claimed in the returns and it is only the belated claim. Brief facts of the case:

(2.) GROUNDS of appeal in gist:

(3.) THE common question of law and facts are involved in all these seven appeals and hence the same are clubbed together and disposed of by this common judgment.