ERA INFRA ENGINEERING LIMITED 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') contesting the common appellate order dated 5th August, 2013 in case Nos. VAT/AP/1591 to 1602/2011 -12 for the tax periods of April 2010 to March 2011 passed by the Joint Commissioner of Commercial Taxes (Appeals -1), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short as 'FAA'). By the said impugned order, the FAA has upheld the order dated 2nd March, 2012 concluded under Section 39(1) of the Act for the year 2010 -2011 By the Deputy Commissioner of Commercial Taxes (Audit 1.5), DVO -1, Bangalore (hereinafter referred to as 'Assessing Authority' or for short as 'AA') and thereby confirming the levy of tax of Rs. 61,21,101/ -, penalty of Rs. 6,12,110/ - and interest of Rs. 7,27,910/ -.

(2.) GROUNDS of appeal. - -

(3.) HEARD the learned Counsel for the appellant who reiterated the grounds of appeal. In this regard, the decision of this Tribunal rendered in Abhinav Systech Private Limited, Bangalore v. State of Karnataka, 2012 (74) Kar. L.J. 490 (Tri.) (DB) is relied upon. The learned State Representative adduced the assignment order, assignment note copy and put forth the argument that the AA is the prescribed authority for the purpose of reassessment under Section 39(1) of the Act. The State Representative further submitted that the order is consolidated one rather than tax period wise and hence pleaded to remand the matter to the AA. In view of production of jurisdiction order and assignment note copy issued by the Commissioner of Commercial Taxes, the learned Counsel for the appellant did not press for the jurisdiction issue but rather made prayer to remand the matter to the AA since the reassessment order has been passed for the year as a whole instead of passing orders for each calendar month which is the tax period for the appellant.