9911796707
TMI Blog2022 (3) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Notification No.KSA/CR-60/2010- 11(I), dated 30.9.2010. The revisional authority has proceeded to set aside the order of the first appellate authority mainly on the ground that on verification of the departmental VAT e-filing system, it was noticed that, the sub-contractors of the assessee had not declared the turnover in their monthly returns. Having regard to the mandatory requirement of electronic filing of returns having come into force w.e.f., 30.9.2010, denying the claim of the appellant assessee sans examining the monthly returns filed manually cannot be countenanced. Atleast for the tax period from May to August 2010 it was incumbent on the part of the revisional authority to examine whether returns were filed by the sub-contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m September, 2010 by Notifications No.KSA/CR-60/2010-11(I) No.KSA/CR-60/2010/11(II) both dated 30.09.2010? 3. Whether on the facts and in the circumstances of the case the revisional authority is right in holding that the sub-contractors have not disclosed the turnover of work executed to the appellant in their e-returns is nothing but perverse, when manual returns were readily available in the records and filing of returns by electronically was not at all in force? 2. The appellant is a private limited company, registered under the provisions of the Act. The appellant is engaged in the execution of civil works contract. For the tax period 2010-11, the reassessment order dated 4.12.2012 has been passed under Section 39(1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rror in setting aside the order of the first appellate authority. Learned counsel submitted that the documents were filed before the appellate authority in support of the claim for deduction of sub-contractors turnover of ₹ 49,89,442/- and the copies of the returns said to have been submitted by the sub-contractors are also placed before this Court. Hence, seeks for setting aside the order of the revisional authority and allowing this appeal answering the questions of law in favour of the assessee. 4. Learned Additional Government Advocate appearing for the revenue justifying the order passed by the Additional Commissioner of Commercial Taxes fairly admitted that electronic filing of returns was made mandatory vide notification dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders keeping in mind the monthly returns said to have been filed by the sub contractors for the tax periods in question more particularly for the tax periods from May 2010 to August 2010 manually. iv) It is needless to observe that if e-filing returns are made by the sub contractors for the period September 2010 onwards, the same has to be considered by the Addl. Commissioner while determining the tax liability of the appellant herein. v) The appellant is directed to appear before the Revisional Authority i.e. Addl. Commissioner of Commercial Taxes, Zone-II, Gandhinagar, Bengaluru on 28.03.2022 at 3.00 p.m. without waiting for any notice. The Revisional Authority shall provide an opportunity of being heard to the appellant and shall p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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