9911796707
TMI Blog2015 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... In considered view, Section 64(1) gives 1st respondent - Authority with ample power to modify assessment or cancel assessment or direct fresh assessment – thus, appeals do not merit consideration– Ends of justice will met if opportunity is granted to appellant on payment of partial amount – Decided against Appellant. - S.T.A. No. 100002/2014 & S.T.A. Nos. 100003-13/2014 - - - Dated:- 10-6-2015 - Ravi Malimath And P. S. Dinesh Kumar, JJ. For the Appellant : Sri H R Kambiyavar, Adv. For the Respondent : Sri C S Patil, AGA JUDGMENT Appellant is calling in question the order dated 04.08.2014 passed by the 1st respondent - Revisional Authority under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as KVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity also. Based on the records, the 1st respondent - Authority passed the impugned order imposing tax, penalty and interest of ₹ 26,25,207/-. It is this order of the 1st respondent that the appellant has challenged in these appeals by raising the following substantial questions of law. a) Whether or not the impugned revision order dated 04.08.2014 read with Corrigendum dated 19.09.2014 asin Annexure - A and A1 passed by the first respondent is in accordance with law? b) Whether or not the impugned revision order dated 04.08.2014 read with Corrigendum dated 19.09.2014 is opposed to rules or natural justice and liable to be set aside? c) Whether or not the penalty levied under sub-section (2) of Section 72 of the Act by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there are no substantial questions of law involved. 10. At this stage, learned counsel for the appellant prays that though there has been a default on the part on the appellant, an opportunity may be given to appear before the Revisional Authority to defend his case by imposing costs and offers to pay ₹ 20,000/- as costs. In the circumstances, we feel that the ends of justice will be met if an opportunity is granted to the appellant on payment of ₹ 20,000/-. Accordingly, these appeals are disposed off by setting aside the impugned orders dated 04.08.2014 and directing the 1st respondent to hear the appeals and pass fresh orders in accordance with law. The appellant shall appear before the 1st respondent without any furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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