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2014 (11) TMI 1060 - HC - VAT and Sales TaxInvokation of Section 12A of the KST Act - Assessment of escaped turnover - Deemed sssessment - Petitioner contended that Section 12A can be invoked only in respect of the original assessment order or reassessment order and not for deemed assessment - Held that - in regard to Section 12(7) ibid, the provisions of the KST Act relating to the assessment of escaped turnover shall mutatis mutandis apply to such deemed assessment also. Therefore, proceedings under Section 12A can be initiated even in respect of deemed assessment. - Decided against the petitioner
Issues:
1. Validity of order passed by Karnataka Appellate Tribunal. 2. Assessment year 1999-2000 - Deemed assessment vs. original assessment. 3. Jurisdiction of authority under section 12A of the KST Act. 4. Time limitation for initiating proceedings under section 12A. 5. Applicability of section 12(7) of the KST Act to deemed assessment. 6. Jurisdiction of the officer to pass orders under section 12A. Analysis: 1. The revision petition challenges the order of the Karnataka Appellate Tribunal regarding the assessment year 1999-2000 under the Karnataka Sales Tax Act, 1957. 2. The petitioner's return for the assessment year 1999-2000 was submitted on August 24, 2000. The assessment was deemed to have been completed on August 23, 2003, as no assessment order was passed within three years. The formal deemed assessment order was passed on December 29, 2003. 3. Subsequently, proceedings were initiated under section 12A of the KST Act for assessment of escaped turnover. The petitioner argued that since there was only a deemed assessment and not an original or reassessment, the authority under section 12A had no jurisdiction. However, both the authorities and the Tribunal ruled against the petitioner on these points. 4. The proceedings under section 12A were initiated within three years from the date of submission of returns, as required by section 12(5) of the KST Act, thus not being time-barred. 5. Section 12(7) of the KST Act allows for the assessment of escaped turnover to apply to deemed assessments as well. Therefore, proceedings under section 12A can be initiated even in cases of deemed assessment, contrary to the petitioner's contention. 6. The order empowering the officer to decide the matter was valid, and the petitioner's argument regarding the officer's jurisdiction to pass orders under section 12A was dismissed. 7. Ultimately, the High Court found no grounds to entertain the revision petition and accordingly dismissed it.
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