ORAL JUDGEMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

This appeal by the assessee is filed under Section

66(1) of the Karnataka Value Added Tax Act, 2003 for calling in question the order dated 22.03.2024 passed by the respondent in CAS ORDER No.355440601 AD SMR and proceedings dated 16.3.2021 subsequently drawn by ACCT (Audit)-2, Kalaburagi.

2. The appeal is structured on the following ‘Substantial Questions of Law’, that are haphazardly framed, to say the least:

“Question No.1: Whether Validity of consideration of total turnovers as per erroneous monthly returns filed in form VAT- 100 in the absence of the books of account ACCT-Kalaburgi?

Question No.2: Validity of disallowance of deduction claimed towards labour & like charges in the absence of books of account &

allowing the standard deduction of 30% as per rule 3(2)(m) of the KVAT rules 2005 by the respondent and not allowing exemption towards deemed VAT collected amount & gross profit earned towards labour & like charge expenses incurred by the appellant ?

Question No.3: Validity of dis-allowance of the deduction claimed towards input tax credit for non-submission of the relevant documentary evidence and the levy of VAT @ 14.5% a