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THE HIGH COURT OF KARNATAKA
S.G.Pandit, K. V. Aravind, JJ
Marico Industries Ltd. – Appellant
Versus
State of Karnataka – Respondent
| Table of Content |
|---|
| 1. overview of assessment history and the filing of rectification applications. (Para 1 , 2 , 3) |
| 2. summary of rival contentions regarding deemed rectification and interest liability. (Para 4 , 5) |
| 3. examination of statutory provisions regarding rectification and past procedural history. (Para 8) |
| 4. court's legal determination on the operation of deemed rectification and interest. (Para 9) |
| 5. final outcome and order of the court. (Para 10) |
C.A.V. ORDER
(PER: HON'BLE MR. JUSTICE K. V. ARAVIND)
Heard Sri. M. Thirumalesh, learned counsel for the petitioner-Assessee and Sri. Aditya Vikram Bhat, learned Additional Government Advocate for respondent Nos.1 to 4-Revenue.
2. This Sales Tax Revision Petition is filed under Section 23(1) of the Karnataka Sales Tax Act, 1957 (for short, “the KST Act”), by the dealer, calling in question the order passed by the Karnataka Appellate Tribunal, Bengaluru (for short “the Tribunal”), in ST Rectification Application Nos.05 to 07/2018 (in STA Nos.304 to 306/ 2016), dated 24.06.2019.
3. The facts, in brief, are that the petitioner is a dealer registered under the Karnataka Sales Tax Act, 1957 (for short, “the KST Act”), and is engaged in
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