9911796707
TMI Blog2017 (3) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... OTHARI. J, MR. R.V. PRASAD, K HEMAKUMAR & SRI. H.R. KAMBIYAVAR ADVS. FOR PETITIONER MR. M. KUMAR, ADDL. GOVT. ADV. FOR RESPONDENT. 1. Heard the learned counsels. 2. By the impugned order passed by the Karnataka Appellate Tribunal, Bengaluru, on 23rd April 2015, the learned Karnataka Appellate Tribunal, while dismissing the appeal of the assessee, has set aside the impugned re- assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of the Revisional Authority dated: 20-06-2013 are set aside. Send the LCR with the copy of this judgment to AA forth-with. The Registrar of the Tribunal is directed to comply with Regulation 53(b) of Chapter-IX of Karnataka Appellate Tribunal Regulations 1979 by communicating this order to the persons mentioned therein." 4. The learned counsel for the assessee Mr. R.V. Prasad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas, the assessee had collected and paid erroneously the higher rate of tax of 12.5% on such sale of second hand Tippers. 5. Since, in the present case, a suo motu revisional order passed by the Joint Commissioner under Section 63A of the Karnataka Value Added Tax Act, 2003, upholding the imposition of 12.5% rate of tax, the matter was taken before the Karnataka Appellate Tribunal by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below were set aside by the learned Tribunal, the learned Tribunal ought to have directed the assessing authority to pass fresh orders in accordance with law. Not having done that, even though the records were sent back to the assessing authority under the impugned order, we are of the opinion that the assessee as well as the purchaser of the second hand Tippers have been deprived of their legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the merits of the rival claims and justification or otherwise of the suo motu revisional powers in the present case, we leave it free for the concerned parties to raise their respective objections before the assessing authority. 9. In the circumstances of the case, we expect the assessing authority to conclude the fresh proceedings in pursuance of such remand by the learned Tribunal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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