preferred by the
appellant challenging (i) the orders of assessment under the KVAT Act
for the assessment years ... 2021] and (iii) the order
imposing penalty on the appellant under the KVAT Act for the
assessment years
Page 26 of 36
Karnataka Value Added Tax Rules, 2005 (for short “KVAT Rules”) relates to
the apportionment of ITC in cases of dealer falling ... Section 17 of the Karnataka VAT Act and Rule
131 of KVAT Rules are reproduced below:
“17. Partial rebate.- Where a registered dealer deducting
input
purposes of Kerala VAT Act, 2003 (hereinafter
referred to as “ KVAT Act ”). It was the case on
behalf of the appellant that the products ... hereinabove shall be classifiable
under Entry 44(5) of III Schedule of KVAT Act .
4.1 It is submitted that the High Court has materially
erred
signed by
Neetu Sachdeva
Date: 2023.03.13
16:11:39 IST
Reason:
1
‘ KVAT Act, 2003 ’), all these appeals are decided and disposed of
together ... same
by holding that the burden under section 70 of the KVAT Act, 2003 has
not been discharged. However, the Karnataka Appellate Tribunal
reversed
KGST Act, 1963 ) and the Kerala
Value Added Tax Act, 2003 (KVAT Act, 2003 ) to recover the
amounts due to the Government. Therefore when steps ... Section 26B of the KGST Act, 1963 and Section 38 of the KVAT Act,
2003. The issue therefore, by and between the financial institutions
BENGALURU, DISMISSING THE
APPEALS FILED UNDER SECTION 62(1) OF THE KVAT ACT, 2003
AGAINST THE RE-ASSESSMENT ORDER DATED 30.06.2016 PASSED BY
DEPUTY COMMISSIONER ... TAXES (AUDIT-3.1) DVO-3
BENGALURU, UNDER SECTION 69(1) OF THE KVAT ACT 2003 FOR THE
YEAR 2010-11 TO 2013-14.
IN STRP
BENGALURU, DISMISSING THE
APPEALS FILED UNDER SECTION 62(1) OF THE KVAT ACT, 2003
AGAINST THE RE-ASSESSMENT ORDER DATED 30.06.2016 PASSED BY
DEPUTY COMMISSIONER ... TAXES (AUDIT-3.1) DVO-3
BENGALURU, UNDER SECTION 69(1) OF THE KVAT ACT 2003 FOR THE
YEAR 2010-11 TO 2013-14.
IN STRP
BENGALURU, DISMISSING THE
APPEALS FILED UNDER SECTION 62(1) OF THE KVAT ACT, 2003
AGAINST THE RE-ASSESSMENT ORDER DATED 30.06.2016 PASSED BY
DEPUTY COMMISSIONER ... TAXES (AUDIT-3.1) DVO-3
BENGALURU, UNDER SECTION 69(1) OF THE KVAT ACT 2003 FOR THE
YEAR 2010-11 TO 2013-14.
IN STRP
BENGALURU, DISMISSING THE
APPEALS FILED UNDER SECTION 62(1) OF THE KVAT ACT, 2003
AGAINST THE RE-ASSESSMENT ORDER DATED 30.06.2016 PASSED BY
DEPUTY COMMISSIONER ... TAXES (AUDIT-3.1) DVO-3
BENGALURU, UNDER SECTION 69(1) OF THE KVAT ACT 2003 FOR THE
YEAR 2010-11 TO 2013-14.
IN STRP
BENGALURU, DISMISSING THE
APPEALS FILED UNDER SECTION 62(1) OF THE KVAT ACT, 2003
AGAINST THE RE-ASSESSMENT ORDER DATED 30.06.2016 PASSED BY
DEPUTY COMMISSIONER ... TAXES (AUDIT-3.1) DVO-3
BENGALURU, UNDER SECTION 69(1) OF THE KVAT ACT 2003 FOR THE
YEAR 2010-11 TO 2013-14.
IN STRP
