SUJATHA, AGA)
STA FILED U/S 66(1) OF THE KVAT ACT, AGAINST THE
REVISION ORDER DATED: 15.11.2010 PASSED ... Karnataka Value Added
Tax Act, 2003 (hereinafter referred to as ' KVAT Act ') w.e.f.
1-4-2005, the appellants applied for registration
FILED U/S 66(1) OF THE KVAT ACT, AGAINST THE
REVISION ORDER DATED: 15.12.2010 PASSED IN NO.ZAC-
1/BNG/SMR-20/2010 ... Assessing
Authority issued notice under Section 72 of the KVAT Act proposing
to levy penalty under Section 72(2) of the Act on the ground
KAMATH)
STRP FILED U/S.65(1) OF KVAT ACT, AGAINST THE
JUDGMENT AND ORDER DATED: 30.03.2010 PASSED IN
STA.NO.1200 TO 1223/2009 ... Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act '),
holding that Fryums sold by the assessee is not Pappad
Karnataka Value Added Tax Act, 2003 (hereinafter referred to as KVAT
Act ) engaged in the business of civil works contract, purchase of
necessary building materials ... appellant made an application under Section 60 of the KVAT
Act before the Authority for Clarifications and Advance Rulings (ACAR
for short) seeking for clarification
Section 66(1) of Karnataka
Value Added Tax, 2003 (the ' KVAT Act ' for short) being
aggrieved by the order dated ... Bangalore rendering medical diagnostic services. It was
not registered under the KVAT Act since it is not a dealer as
defined under Section
check post authorities issued
notice U/s 53(12) of KVAT Act and detained the vehicle.
The assessee later on approached the authorities and
produced ... contravention
of Section 53 r/w Rule 157 of the KVAT Act . The authorities
have also relied upon the notification of the Commissioner
dated
Respondent U/s.39(1) 72(2) and 36 of
KVAT Act dated 09.05.2012 for the period from April 2010 to
March ... order passed by the R1 U/s.63- A of the KVAT Act , dated
14.5.12 for the period from April 2005 to March
ACT, 2003 INSERTED WITH EFFECT FROM 1ST
APRIL 2010 VIDE AMENDMENT SECTION 2 (IV) OF KARNATAKA
VALUD ADDED TAX (AMENDMENT) ACT, 2010 (KARNATAKA
ACT ... KVAT Act ' for short) which is inserted by the Karnataka
Value Added Tax (Amendment) Act, 2010 (Karnataka
Act No.4 of 2010) with effect
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
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
