2010 (2) TMI 1101

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..... he appeal is heard on merits. The assessee has come up in this appeal being aggrieved by the order passed by the Additional Commissioner of Commercial Taxes, Zone I, Bangalore, dated January 13, 2009 passed under section 64(1) of the Karnataka Value Added Tax Act, 2003 (for short, hereinafter referred to as, the Act ). The assessee-appellant is a dealer in medical and pharmaceutical goods g .....

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..... the powers of the Act and by its order dated January 13, 2009, the order passed by the Joint Commissioner of Commercial Taxes was set aside by restoring the order passed by the assessing officer. This order is called in question in this appeal. Though several grounds are urged in the appeal memorandum during the course of arguments, the main contention of the appellant before us is that, whe .....

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..... en if the Additional Commissioner was of the opinion that the order of the assessing officer was bad in law, he should have remanded the matter to the appellate court for fresh consideration in accordance with law and not to the assessing officer. The learned Government Advocate submits that as per the provisions of the Act, there is no provision for the appellate court to annul the order of as .....

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