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Appellate jurisdiction against reassessment order u/s. 39(1) of KVAT Act cannot be equated with rectification u/s. 69
Case Law Details
- Case Name
- Kalyan Jewellers Salem (Pvt.) Ltd Vs Additional Commissioner of Commercial Taxes (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Kalyan Jewellers Salem (Pvt.) Ltd Vs Additional Commissioner of Commercial Taxes (Karnataka High Court)
Karnataka High Court held that appellate jurisdiction against the reassessment order u/s. 39(1) of Karnataka Value Added Tax Act, 2003 [KVAT Act], cannot be equated with the jurisdiction conferred u/s. 69 of KVAT Act to seek rectification.
Facts- The present petition has been filed by the petitioner u/s. 66(1) of the Karnataka Value Added Tax Act, 2003 questioning correctness of order dated 16.01.2025 passed by the Additional Commissioner of Commercial Taxes.
Notably, the substantial questio...
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