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2019 (12) TMI 883 - HC - VAT and Sales TaxValidity of assessment order - Karnataka Value Added Tax Act, 2003 - garnishee notice - petitioner has sought for permission to file appeals against the impugned VAT and CST assessment orders before the Joint Commissioner of Commercial Tax (Appeals) seeking a direction to the said authority to consider the said appeals without raising issue of limitation - HELD THAT - The prescribed authority has concluded the assessments for the periods in question and accordingly issued demand notices and the garnishee notices. Being aggrieved, the petitioner is before this Court. There is no legal impediment to consider the alternative prayer of the petitioner so as to relegate the petitioner to avail the alternative and efficacious statutory appeal available under the provisions of the KVAT Act and CST Act since the issue involved herein certainly involves the question of facts and law - the petitioner is permitted to file the statutory appeal before the Appellate Authority. If such an appeal is preferred within a period of two weeks from the date of receipt of certified copy of the order, the same shall be considered by the Appellate Authority on merits without objecting to the period of limitation. Garnishee notice being issued by the respondent - HELD THAT - This Court deems it appropriate to stay the Garnishee notice until the Appellate Authority decides the application to be filed by the petitioner seeking stay of the demand pursuant to the assessment orders impugned herein, subject to compliance of Section 63 4 of the Act. Petition disposed off.
Issues:
Challenge to assessment orders under KVAT Act and CST Act, seeking permission to file appeals without limitation, stay on demand notices, consideration of alternative prayer by petitioner. Analysis: The petitioner, a private limited company engaged in the manufacture and sale of specific products, challenged assessment orders under the Karnataka Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956, for the tax periods April 2013 to March 2014 and April 2014 to March 2015. The petitioner also sought permission to file appeals against the impugned VAT and CST assessment orders without limitation before the Joint Commissioner of Commercial Tax (Appeals). The High Court acknowledged the issue involving questions of facts and law and permitted the petitioner to file statutory appeals before the Appellate Authority, directing that the appeals be considered on merits without objection to the period of limitation if filed within two weeks of receiving the certified copy of the order. The prescribed authority had concluded the assessments for the relevant periods and issued demand notices and garnishee notices, leading the petitioner to approach the Court. The Court found no legal impediment to considering the alternative prayer of the petitioner and allowed them to avail the statutory appeal process under the KVAT Act and CST Act. The judgment emphasized the importance of providing the petitioner with the opportunity to appeal without being hindered by limitation issues, ensuring a fair consideration of the case on its merits by the Appellate Authority. In response to the garnishee notice issued by the respondent, the Court decided to stay the notice until the Appellate Authority decides on the petitioner's application seeking a stay of the demand following the assessment orders being challenged. This stay was subject to compliance with Section 63[4] of the Act. The writ petition was disposed of accordingly, with the original orders to be returned to the petitioner while keeping photocopies for record purposes. The judgment aimed to address the petitioner's grievances by allowing them to pursue statutory appeals and ensuring a fair process without undue limitations, while also providing temporary relief by staying the garnishee notice pending further proceedings before the Appellate Authority.
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