Case Law Details
M/s. Kalyani Motors Pvt Ltd Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)
After hearing the learned counsels, this Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement for the period 04.0211 to March 2012 just ignoring the applicable Notification and throwing it to winds. The said order is therefore nothing less than suffering from malice-in-facts as well as malice-in-law. Therefore, the said responsible officer deserves to pay the exemplary costs for passing such whimsical order and the writ petition deserves to be allowed.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
1. The petitioner-assessee M/s.Kalyani Motors Pvt. Ltd., has filed this writ petition against the reassessment order Annexure-A dated 10.2016 passed by the 1st Respondent-Deputy Commissioner of Commercial Taxes (Audit) – 2.4, Koramangala, Bengaluru of the Respondent-Department of Commercial Taxes, raising a Demand of Rs.8,04,88,670/- against the assessee for the period 01.04.2011 to 31.08.2015 imposing difference of purchase tax u/s.3(2) of the KVAT Act, 2003.
2. The Assessee deals with the sale and purchase of used cars.
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