Yellalinga Electricals Vs Additional Commissioner of Commercial Taxes (Karnataka High Court)
The Karnataka High Court considered Review Petition No. 483/2025 challenging the order dated 19.03.2025 passed in STA No. 1/2024 and also decided STA No. 2/2024 filed under Section 66(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act).
In the review petition, the petitioner contended that the Coordinate Bench had proceeded on an erroneous factual premise while dismissing STA No. 1/2024. It was submitted that the earlier judgment relied upon the Tribunal’s observation that, despite production of an FIR relating to the loss of books of account for the financial years 2016-17 and 2017-18, the petitioner failed to produce the books of account even at the appellate stage. The petitioner further contended that the amounts reflected in Form 26AS, based on Form 16 issued by the concerned revenue authorities, had not actually been received and that the turnover adopted for assessment did not represent the actual receipts from the concerned authorities.
The High Court observed that the Coordinate Bench had already considered these submissions in detail while deciding STA No. 1/2024. Referring to the Supreme Court’s decisions in Sanjay Kumar Agarwal v. State Tax Officers and Parison Devi v. Sumitri Devi, the Court reiterated that review jurisdiction is confined to correcting an error apparent on the face of the record and cannot be used for rehearing or re-deciding the case. Applying those principles, the Court held that no apparent error existed in the judgment dated 19.03.2025 and dismissed the review petition as devoid of merit.
