1/4 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 12th DAY OF DECEMBER 2017 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION Nos.55677-681/2017 (T-RES) BETWEEN:
M/S. SKILTECH ENGINEERS AND CONTRACTORS PRIVATE LIMITED A COMPANY REGISTRERED UNDER THE COMPANIES ACT, 1956 AND HAVING REGISTERED OFFICE AT No.2904 2ND FLOOR, NEW KANTHARAJA URS ROAD SARASWATHIPURAM, MYSORE 570 009 REPRESENTED BY EXECUTIVE DIRECTOR SRI. ARUN KUMAR L.
... PETITIONER (BY Mr. D.R. RAVISHANKAR, ADV.,) AND:
1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN), VAT DIVISION SESHADRI HOUSE, DEEWAN’S ROAD MYSORE - 570 024.
2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, VAT AUDIT-II SESHADRI HOUSE, DEEWAN’S ROAD MYSORE 570 024.
... RESPONDENTS (BY Mr. T.K. VEDAMURTHY, AGA) THESE W.Ps. ARE FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DTD:26.5.2016 PASSED UNDER SECTION 63-A OF THE KVAT ACT 2003 BY THE R-1 AND PRODUCED AS ANNEXURE-N AND CONSEQUENTLY & ETC., THESE W.Ps. COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:-
ORDER Mr.D.R.Ravishankar, Adv. for Petitioner Mr.T.K.Vedamurthy, Adv. for Respondents 1. Since against the impugned order challenged in the present writ petitions, the petitioner has an effective alternative remedy by way of an appeal under Section 62 of the KVAT Act, 2003, this Court is not inclined to interfere in the present matter.
2. The learned counsel for the petitioner-assessee Mr.D.R.Ravishankar however submits that as per the earlier order passed by the Assessing Authority, the petitioner-assessee was entitled to a refund, however, that refund has been converted into the demand by the impugned order and therefore, some interim protection may be given to the petitioner-assessee, till the petitioner avails the remedy by way of an appeal under the provisions of the KVAT Act, 2003.
3. The learned AGA for the Respondents- Department Mr.T.K.Vedamurthy however opposed these submissions and supported the impugned order and he submits that the impugned order Annexure-Q dated 15.07.2017 in effect has been passed in pursuance of the remand order passed by the Joint Commissioner of Commercial Taxes dated 26.05.2016 under Section 63- A of the Act.
Mr.T.K.Vedamurthy also submitted that even the order passed by the Joint Commissioner under Section 63-A of the Act was appealable before the KAT under Section 63 of the Act.
4. Be that as it may, it is for the petitioner- assessee to avail the remedy by way of an appeal under the provisions of the KVAT Act, 2003.
5. Therefore, these writ petitions are disposed of with the aforesaid liberty to the petitioner. No costs.
Only for a period of three weeks from today, it is directed that the Respondents-Department may not take the precipitative action for recovery of the demand in question for the assessment period 2007-08, against the petitioner.
Sd/- JUDGE Srl.