Act '). The learned
Single Judge found that under Section 15 of the Karnataka Appellate
Tribunal Act, 1976 (hereinafter referred to as 'Act ... relevant
enactment. The counsel refers to Section 51 of the KVAT Act, which
reads as under:
"51. Power to withhold refund in certain
cases
Kerala Value Added Tax Act, 2003 (hereinafter called as the
KVAT Act for short) against the order of the Tribunal
dismissing the first appeal filed ... local Sales Tax Act or under the
O.T.Rev.No.21/2012
-6-
VAT Act depending on under which Act, the sale of such
against the
proposal to complete assessment under Section 25 of the KVAT
Act. Assessee objected to it. That was turned down. The first
Appellate Authority ... therefore, before us with
this revision under Section 63 of the KVAT Act.
4.Learned senior counsel appearing for the revision petitioner
argued that
registration under the
KGST Act on commencement nor under the KVAT Act for
the subsequent years. On detection by the Intelligence Wing
of the Commercial ... having applied for
composition of offence under Section 74 of the KVAT Act
and under Section 41 of the KGST Act for one year
Advocate)
These petitions are filed U/s.65(1) of KVAT Act , against
the Judgment and Order dated 10.09.2009 passed in
STA.1260-1271/2008 ... Appellate
Tribunal, Bangalore, allowing the appeal filed under Sec.63
of KVAT Act.
2
The petitions are coming on for hearing this day,
SREEDHAR
offence punishable under Sections 67(1)
(d) and (e) of the KVAT Act, 2003 followed by Ext.P5(a) demand
notice asking to satisfy ... credit,
which is punishable under Section 67(1)(e) of the KVAT Act.
Since the tax effected at the rate of 12.5% in respect
PAYABLE" INTO SECTION 4(4) OF THE KVAT ACT WITH EFFECT
ONLY FROM 1.4.2007 INSTEAD OF 2.10.2006 AS VIOLATIVE OF
ARTICLE ... Karnataka Value
Added Tax Act, 2003 ('the KVAT Act ' for short) by
Karnataka Act No.6 of 2007 on the sole ground that
ISSUED BY THE 1ST RESPONDENT U/S.25A OF THE
KVAT ACT TO THE PETITIONER.
EXHIBIT P8- TRUE COPY OF THE NOTICE DATED ... KVAT ASSESSMENT ORDER
DATED 20/12/2016 FOR THE YEAR 2012-13 PASSED U/S 25A OF
THE KVAT ACT BY THE 1ST RESPONDENT.
EXHIBIT
TRUE COPY OF NOTICE U/S.47(2) OF THE KVAT ACT.
EXT.P21-TRUE COPY OF INTERIM ORDER IN WP(C) NO.37411 ... issuing Ext.P20 notice under Section 47(2) of the
KVAT Act with the following defects:
"(1) The goods under transport is Siemens
under the Kerala
Value Added Tax Act, 2003 [for brevity " KVAT Act "] was sought
for, since the petitioner did not commence its business ... even then the petitioner did
not seek for registration under the KVAT Act , since the petitioner
was intending to construct the said building
