9911796707
TMI Blog2024 (7) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... by the first appellate authority under order dated 24.03.2012 and in terms of the said order, voucher is raised for refund on 20.09.2013. In terms of Sec. 13A of the Act the petitioner herein would be entitled for interest in terms of Sec. 13A (b). The Tribunal where the petitioner had prayed to read down Sec. 13A of the Act, has rightly answered stating that it is outside the purview of the jurisdiction of the Tribunal and it was also outside the scope of the appeal. There is no merit in any of the contentions raised by the petitioner - Petition dismissed. - HON'BLE MR JUSTICE S G PANDIT AND HON'BLE MR JUSTICE G BASAVARAJA For the Petitioner (By Sri N.G. Rasalkar, Advocate) For the Respondent (By Sri Gangadhar J.M., AAG For Sri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 22.10.2016 rejected the appeal. Against the said rejection, petitioner filed appeal before the Karnataka State Appellate Tribunal in STA No. 10/2017. The Tribunal under impugned order dated 18.01.2021 confirmed the order passed by the assessing authority as well as the first appellate authority and held that the petitioner would be entitled for interest from the date of refund order in terms of Sec. 13A of the Act. Challenging the orders of the first appellate authority as well as the Tribunal, the petitioner is before this Court in this revision petition. 4. Sri Narayan G. Rasalkar, learned counsel for the petitioner would submit that the orders of the appellate authority as well as the Tribunal are wholly erroneous and have failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal on this ground? (d) Whether in the facts and circumstances of the case, the Hon ble Karnataka Appellate Tribunal has erroneously decided the interest payable to the Appellant on return of illegally collected amounts allegedly as tax and penalty as that of a Refund of tax bringing it within the scope of Section 13A of the KST Act, 1957 only? (e) Whether in the facts and circumstances of the case, the Karnataka Appellate Tribunal has failed to decide the question of law correctly relating to the grant of interest at the rate of 2 per cent per month in par with the provisions of Section 12B (2) of the KST Act, 1957? (f) Whether in the facts and circumstances, the Karnataka Appellate Tribunal has failed to decide all the issues involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against collection of excess tax is allowed by the first appellate authority under order dated 24.03.2012 and in terms of the said order, voucher is raised for refund on 20.09.2013. In terms of Sec. 13A of the Act, the petitioner would be entitled for interest from 24.03.2012, the date of the order passed by the first appellate authority allowing his appeal. Sec. 13A of the Act provides for payment of interest. In terms of Sec. 13A of the Act the petitioner herein would be entitled for interest in terms of Sec. 13A (b). The Tribunal where the petitioner had prayed to read down Sec. 13A of the Act, has rightly answered stating that it is outside the purview of the jurisdiction of the Tribunal and it was also outside the scope of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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