Appellate jurisdiction against reassessment order u/s. 39(1) of KVAT Act cannot be equated with rectification u/s. 69

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...