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KARNATAKA HIGH COURT
MR V KAMESWAR RAO, MR S RACHAIAH, JJ
THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN.), DVO-1 – Appellant
Versus
M/S ALUPRO BUILDING SYSTEMS PVT. LTD. – Respondent
| Table of Content |
|---|
| 1. administrative jurisdiction must comply with statutory timelines. (Para 1 , 14) |
| 2. entitlement to tax refund based on re-assessment findings. (Para 2 , 3 , 6) |
| 3. dispute over initiation dates of tax revision versus refund process. (Para 7 , 10) |
| 4. revival of writ petitions for merits review due to jurisdictional errors. (Para 17 , 18) |
CAV JUDGMENT
(PER: THE HON'BLE MR JUSTICE V KAMESWAR RAO)
The challenge in this intra-court appeal is to an order dated 17.12.2015 passed by the learned Single Judge in WPs No.14969 and 57759-57805 of 2015, whereby the learned Single Judge has allowed the petitions filed by the respondent herein by stating in paragraph No.5 as under:
“5. It is further pointed out by the learned counsel for the petitioner that even in terms of Section 63-A (3) of the Act, the Joint Commissioner was required to pass the order within a period of one year from the date of initiation of proceedings or calling for the records under the Act. It may be noticed, on the face of it, that the order has been passed beyond the period of one year and therefore, respondent No.1 was acting without jurisdiction. The learned Additional Government Advocate would not dispute
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