No revision u/s 64 permissible after grant of Karasamadhana Scheme benefit

Omkar Land Developers Vs Additional Commissioner Of Commercial Taxes (Karnataka High Court)

Conclusion: When once the assessee-appellant is granted benefit under Karasamadhana Scheme, 2021, the benefit granted cannot be taken away by initiating proceedings under Section 64 of KVAT Act, then introducing Karasamadhana Scheme, 2021 would be otiose and it would defeat the purpose for which Karasamadhana Scheme, 2021 was introduced.

Held: Assessee was issued a notice under Section 39 of the KVAT Act alleging wrongful claim of labour deductions wi

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