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TMI Blog2020 (12) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commercial Tax Officer (Audit 2), Bellary (annexure F5) and seeking restoration of the order dated October 9, 2013, passed by the Joint Commissioner of Commercial Taxes (Appeals), Davangere Division, Davangere (annexure C), the appellant has preferred this STA. 2. The appellant is a small manufacturer of ready-made garments, who sell the goods in the course of inter-State Trade on C forms. He is duly registered under the Karnataka Value Added tax Act, 2003 (for short, "the KVAT Act") and the Central Sales tax Act, 1956 (for short, "the CST Act"). 3. That for the assessment year 2005-06, he filed the returns in VAT 100 claiming input-tax credit on the purchases made within the State from local registered dealers and also declaring out pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revised assessment order for the year 2005-06 passed by it. However, respondent No. 2 by its endorsement dated August 12/21, 2015 vide annexure F5 to the appeal memorandum on the following observation, refused to entertain the articles of the appellant. It reads as under : "Now the assessee has filed application dated May 9, 2015 and reminder dated August 10, 2015 for rectification of mistake apparent on records. At this stage, this office is not supposed to interfere into the orders passed by higher authorities and there is no provision under section 69 of the KVAT Act, 2003 to entertain the said application and thereby it is rejected. In this regard attention of the assessee is invited to section 66 of the KVAT Act, 2003. Under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t reads as under : "69. Rectification of mistakes.-(1) With a view to rectifying any mistake apparent from the record, the prescribed authority, appellate authority or revising authority, may, at any time within five years from the date of an order passed by it, amend such order. (2) Any amendment which has the effect of enhancing an assess ment or otherwise increasing the liability of the person concerned shall not be made unless the prescribed authority, appellate authority or revising authority, as the case may be, has given notice to the person concerned of its intention to do so and has allowed the person concerned the opportunity of showing cause in writing against such amendment. (2A) . . . (3) Where an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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