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TMI Blog2016 (5) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... tax remains which is required to be paid by the return. The attempt to contend that it should be revised return only for the purpose of absolute additional tax liability and not to include the adjustments thereof with input credit, cannot be countenanced for the simple reason that whenever the matter pertains to payment of additional tax liability, it would always mean the credit or set off to be made of the tax already paid and the consequential amount of tax by way of additional tax liability. Therefore, if the credit or adjustment is to be given to the amount of tax already paid, there is no reason why the credit of input tax should not be adjusted against the tax liability and thereafter to arrive at the additional tax liability. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals are admitted. Mr. K.M. Shivayogiswamy, learned Additional Government Advocate takes notice on admission for the responde nt and with the consent of learned Counsel for the par ties the matters are taken up for final disposal. 2. As in all appeals, common questions arise for consideration, they are being considered simultaneously. We may record that since the respective assessment period differ, separate matters are numbered. Otherwise, the issues involved are common and can be considered by common decision. 3. The short facts of the case appears to be that the appellant herein filed return under the Karnataka Value Added Tax Act, 2003 [hereinafter referred to as KVAT Act , for short] beyond the period of six months showin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench in the Order. 6. On the first aspect, one may record that the Circular dated 7.7.2008 vide No.VAT/CR-31/2008-09 i t has been provided as under: Any revised return filed by a dealer beyond six months from the end of the relevant tax period is liable to be rejected. However, if such revised return indicates any additional tax liability, then in such a case, the return filed should be accepted with any payment made and re-assessment proceedings should be got initiated through the jurisdictional JC- DVO. 7. We may, at the outset, record that so far as binding effect of the Circular is concerned, learned Counsel for the Appellant did assert and the learned Government Advocate for the Revenue has not been ab le to disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interpretation put forward on behalf of the Revenue to the circular dated 7.7.2008 cannot be accepted. 10. On the second aspect, while dealing with the decision of this Court, the observations are made by the Revisional Authority in the impugned order that in the case of M/s. INFINITE BUILDERS DEVELOPERS AND CENTUM INDUSTRIES BANGALORE Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-II, BANGALORE , the observations were made otherwise for the credit of the input tax and therefore the claim made by the assessee of input t ax cannot be accepted when the revised return is filed beyond the period of six months. 11. We may first refer to the decision of the learned Single Judge of this Court in the case of FEDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns filed in July 2006 nor as he put forth such a claim in a revised claim which he could have filed within 6 months there from his right to claim input deduction is lost. He cannot for the first time in the returns filed in February 2007 put forth a claim for input tax deduction as the said return was not related to the tax period during which the input tax was paid. 14. This Court further found that the Tribunal did not consider the said aspect and ultimately set aside the Order of the Tribunal. The distinguishing aspect which deserves to be taken note of is that it was n ot matter of input credit to be reflected in the return of the tax period during which input tax was paid. Since the amount relating to input tax was to be dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision shall stand restored. The Revisional Authority is further directed to decide the matter in the light of the observations made by this Court in the present Judgment and after giving opportunity of hearing to the parties concerned. The decision shall be rendered as early as possible preferably within a period of three months from the date of receipt of certified copy of the Judgment of this Court. 18. It has been stated by the learned Counsel for the Appellant that based on the order of the Revisional Authority, the demand notice has been issued and therefore when we have quashed the order passed by the Revisional Authority, any consequential order based on the order of the Revisional Authority would also no more survive for consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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