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TMI Blog2021 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order as provided under the Act. The present appeal is u/S.66(1) of the KVAT Act, 2013 challenging the orders of the Revisional Authority at Annexures-A B. The Hon ble Apex Court in the case of Assistant Commissioner (CT) LTU, Kakinada Others Vs. M/s. Glaxo Smith Kline Consumer Health Care Ltd. [ 2020 (5) TMI 149 - SUPREME COURT ] has held that wherever the statutory remedy of appeal is provided, an aggrieved person must exhaust such remedy. In view of the changed facts and circumstances of the case namely the Prescribed Authority having complied with the direction issued by the Revisional Authority by passing orders as per Annexures-P Q, no purpose would be served in entertaining the present appeal insofar as challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and Central Sales Tax Act, 1956. For the Assessment Years 2013-14 and 2014-15, Prescribed Authority namely the Commercial Tax Officer (Audit-2), Dharwad has passed reassessment orders dated 11.04.2019 and 29.12.2018 respectively under Sections 39(1), 36 and 72(2) of the KVAT Act, wherein he has estimated the sales turnover on the ground that the appellant-assessee has failed to account for the purchases alleged to have been made from the State of Rajasthan. While doing so, the Prescribed Authority has relied upon the report given by the Commercial Tax Officer (Enforcement)-10, Hubballi. Based on the material, the Prescribed Authority had issued demand notices as per Annexures-Q R dated 05.07.2021 for A.Y. 2013-14 and 2014-15. Aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessmnet period 2013-14 and 2014-15 in No. CTO(A)DWD/VAT-13-14/B172 and No. CTO(A)DWD/VAT-14-15/B154 as per Annexures-P Q. The appellant-assessee has sought for setting aside of this reassessment order as well in the present appeal. 6. Learned counsel appearing for the appellant-assessee reiterating the grounds urged in the appeal submitted that the impugned orders passed by the Revisional Authority are unsustainable inasmuch as in the notice issued by the Revisional Authority dated 06.10.2020, it was proposed to restore the order dated 11.04.2019 of the Prescribed Authority for the tax periods 2013-14 and 2014- 15 and to set-aside the order dated 30.06.2020 passed by the First Appellate Authority. Thus, having proposed as above in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No doubt, after the orders were passed by the revisional authority, the appellant appeared before the Assessing Authority and submitted the books of accounts without challenging the revisional authority s order. That itself will not bar the appellant from challenging the validity of the Revisional Authority s orders. 9. Be that as it may, the fact remains that in furtherance to the orders of the Revisional Authority as per Annexures-A B, the Prescribed Authority has passed the reassessment order on 05.07.2021 for the A.Y. 2013-14 and 2014-15 as per Annexures-Q R. The direction issued by the Revisional Authority has thereby stood complied. The appellant-assessee has participated in the reassessment process. The appellant-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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