Deccan Mining Syndicate Private Limited vs The Assistant Commissioner of Commercial Taxes (Audit-1.6)

B.V. Nagarathna, J.—The orders of reassessment passed by the Assistant Commissioner of Commercial Taxes-respondent 1 passed under sub-section (2) of Section 9 of the Central Sales Tax Act, 1956 ("the CST Act" for short) read with sub-section (1) of Section 39 of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as "the KVAT Act") (Annexures-E and F) are assailed in these writ petitions. I have heard the learned Counsel for the petitioner and learned Additional Government Advocate, who appears for respondents on advance notice and perused the material on record.

At the outset, learned Additional Government Advocate has drawn my attention to the fact that, in respect of the assessment years 2007 and 2008, the first respondent has passed reassessment orders under sub-section (1) of Section 39 of the KVAT Act. As against that order, the petitioner has availed remedy by way of an appeal provided u/s 62 of the said Act. He, therefore, contends that the petitioner cannot be permitted to assail the reassessment orders passed under the provisions of the Central Sales Tax Act, 1956 read with the KVAT Act with regard to the Central Sales Tax before this Court as the very same appellate remedy is available as against the impugned order. The contention is, therefore, that the petitioner ought to be permitted to avail of the appellate remedy. The fact that the petitioner has filed appeals against the order of the first respondent, with regard to reassessment made on the returns filed by the petitioner under the provisions of the KVAT Act, 2003 is not disputed. In that view of the matter, the writ petitions are dismissed as not maintainable as the petitioner can very well-avail of the appellate remedy with regard to reassessment order passed under the provisions of the CST Act also.

At this stage, learned Counsel for the petitioner states that within a period of two weeks from today, the petitioner shall file an appeal before the Appellate Authority.

Submission of the learned Counsel for the petitioner is placed on record, there being no objection to the same by the learned Additional Government Advocate.

In the result, the writ petitions are dismissed as not maintainable, reserving liberty to the petitioner to avail of the statutory remedy to assail the impugned order, if so advised, within a period of fifteen days from today. The Registry to return all the certified copies of the annexures filed in these writ petitions forthwith subject of filing of copies for the purpose of record.