A.L. MURALIDHAR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE seven (7) appeals are filed under Section 63 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act') contesting the appeal order dated 27th November, 2013 in Case Nos. VAT.AP. 16 to 22/2013 -2014 for the tax periods of July 2010 to September 2010 and December 2010, January 2011 to March 2011 passed by the Joint Commissioner of Commercial Taxes (Appeals -2), Bangalore (hereinafter referred to as 'First Appellate Authority' or for short as TAA'). By the said impugned appellate order for the tax periods mentioned above, the FAA has confirmed the reassessment orders dated 2nd January, 2013 for the tax periods as mentioned above which are passed under Section 39(1) of the Act by the Assistant Commissioner of Commercial Taxes (Audit -2.4), DVO -2, Bangalore (hereinafter referred to as 'Assessing Authority' or for short as 'AA'). The appellant has made prayer to set aside the orders of the FAA passed under Section 62(6) of the Act, for the impugned tax periods along with the interest and penalty orders. The prayer is also made to issue directions to refund the tax amount of Rs. 89,234/ -. Brief facts. - -

(2.) GROUNDS of appeal. - -

(3.) PERUSED the lower Court records. The common question of law and facts are involved in these appeals and hence the same are clubbed together and disposed off by this common judgment.