M/S Advanced Fiber Systems Pvt Ltd vs Commissioner Of Commercial Taxes ... on 22 July, 2013

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Karnataka High Court

M/S Advanced Fiber Systems Pvt Ltd vs Commissioner Of Commercial Taxes ... on 22 July, 2013

Bench: Ram Mohan Reddy

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                                           W.P.29861/13



IN THE HIGH COURT OF KARNATAKA, BANGALORE

        DATED THIS THE 22ND DAY OF JULY, 2013

                       BEFORE

  THE HON'BLE MR.JUSTICE RAM MOHAN REDDY

        WRIT PETITION NO. 29861 OF 2013 (T-TAR)


BETWEEN:

M/S. ADVANCED FIBER SYSTEMS
PRIVATE LIMITED
No. 137/2, SERVICE ROAD
OUTER RING ROAD
BANASWADI, KALYAN NAGAR POST
BANGALORE - 560 043.
REP.BY ITS BUSINESS
DEVELOPMENT DIRECTOR
SRI. VIJAY KUMAR H P
AGE 49 YEARS
S/O. PUTTAIAH MUNIAPPA.
                                        ... PETITIONER

(BY SRI. M THIRUMALESH, ADVOCATE)

AND :

COMMISSIONER OF COMMERCIAL
TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BANGALORE - 560 009.
                                       ... RESPONDENT

(BY SRI. K M SHIVAYOGISWAMY, AGA)

     THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
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                                                  W.P.29861/13



CLARIFICATION ISSUED BY COMMISSIONER OF COMMERCIAL
TAXES KARNATAKA IN THE CASE OF THE PETITIONER DT.
27.04.2013, VIDE ANN-A AND GRANT INTERIM ORDER IN STAY
THE OPERATION OF THE CLARIFICATION ISSUED BY
COMMISSIONER OF COMMERCIAL TAXES IN THE CASE OF THE
PETITIONER DT. 27.04.2013 VIDE ANN-A; AND ETC.

      THIS WRIT PETITION COMING ON FOR PRL.HEARING
THIS DAY, THE COURT MADE THE FOLLOWING:

                          ORDER

Petitioner, a registered dealer under the Karnataka Value Added Tax Act, 2003, (for short, `the KVAT Act`), having made an application dated 14.03.2013 seeking clarification under Section 59(4) of the KVAT Act regarding the rate of tax applicable on certain `Telecommunication products`, of which the petitioner is a dealer, led to the order dated 27.04.2013 enclosed to the letter Annexure 'A' dated 29.04.2013 clarifying that the products known as 'Fibre Management Systems, Fibre Optic Jumper, Fibre Optic Closure and Splice Protection Sleeves' used in telecommunication system and network are excisable to tax from 01.08.2012 under Section 4(1)(b)(iii) of the KVAT Act. 3 W.P.29861/13

2. A bare perusal of the clarification order discloses that the authority is said to have examined and found that the clarification requested by the applicant is within the scope of the provisions and therefore, for the purpose of maintaining uniformity in the assessment and collection of revenue, the order is passed. In other words, there are neither reasons nor findings recorded by the authorities in issuing the said clarification, in the absence of which, it cannot, but, be said that there is denial of justice. Suffice it to state that the order impugned suffers from an error apparent on the face of the record and hence unsustainable.

In the result, this petition is allowed. The order dated 27.04.2013 enclosed to Annexure 'A', communication is quashed and the proceeding remitted for consideration afresh and to pass an order by assigning reasons and findings and extending an 4 W.P.29861/13 opportunity of hearing to the petitioner by way of representation, if any.

Sd/-

JUDGE sma

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