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TMI Blog2018 (4) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... g the voluminous size of the books of accounts maintained by the petitioner, they are willing to place the same before respondent No.1-Prescribed Authority and to that effect the rectification application has already been filed relating to the tax period April’2009 to March’2010, which is pending consideration. It cannot be said that the petitioner has not maintained the books of accounts or not willing to produce the books of accounts. As such, relegating the petitioner to avail the alternative remedy by filing an appeal cannot be justified - Matter is remanded to the Prescribed Authority, respondent No.1 to reconsider the matter afresh after providing an opportunity to the petitioner to produce the books of accounts - petition allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( KVAT Rules for short). 5. Respondent No.1-Prescribed Authority concluded the reassessment for the relevant period under Section 39(1) of the KVAT Act allowing the deduction of 30% of the works contract in terms of Rule 3(2)(m) of the KVAT Rules, rejecting the claim of the petitioner of the deduction under Section-3(2)(l) of the KVAT Rules 2005. Consequently, demand notices were issued by respondent No.1. Hence, these petitions. 6. Learned counsel Sri.Harish V.S., appearing for the petitioner would contend that in the reply submitted by the assessee petitioner, it was respectfully submitted before respondent No.1 that if the Officers intend to verify the vouchers in the office of the petitioner, the same shall be arranged at the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of M/S.PAHARPUR COOLING TOWERS LIMITED VS. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.3 AND ANOTHER, passed in Writ Appeal Nos.989- 1009/2015, disposed off on 18.03.2015. 9. The learned AGA appearing for the respondents stoutly objecting to the arguments addressed by the learned counsel for the petitioner would contend that sufficient opportunity was provided by the Prescribed Authority to produce the books of accounts. Despite the same, no books of accounts w ere produced to substantiate the claim of the petitioner. In the circumstances, the Prescribed Authority having no other option in the absence of the books of account s, proceeded to conclude the assessment in terms of Rules-3(2)(m) of the KVAT Rules, deducting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the books of accounts maintained by a dealer in terms of Rule-3(2)(m) of the KVAT Rules, 30% of the value of the contract shall be deductible towards labour and like charges. 14. It is only for the reason that no books of accounts were produced before the Prescribed Authority, the reassessment proceedings are concluded under Rule-3(2)(m) of the KVAT Rules. It is discern able from the reply filed by the petitioner to the proposition notice issued by the Prescribed Authority that the assessee has maintained proper books of accounts an d it is only due to the copious size of the books of accounts, it would be practically difficult to produce the entire books of accounts, had requested the Prescribed Authority to examine the books of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd E are set-aside. The matter is remanded to the Prescribed Authority - respondent No.1 to reconsider the matter afresh after providing an opportunity to the petitioner to produce the books of accounts. The petitioner shall appear before the respondent No.1 Prescribed Authority on 23.04.2018 along with the books of accounts. The Prescribed Authority shall examine the same and a decision shall be taken in accordance with law after hearing the petitioner, in an expedite manner. With the aforesaid observations, the writ petitions stand disposed of, with costs of ₹ 10,000/- (Rupees Ten Thousand Only), payable by the petitioner to the Karnataka State Legal Services Authority, Bengaluru , within a period of two weeks from today. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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