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IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 22ND DAY OF NOVEMBER, 2013

: BEFORE :

THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA

W.P.Nos.51975-986/2013 (T-RES)

BETWEEN:

M/S GOLD FINCH HOTELS PRIVATE LIMITED,

NO.32/3, CRESCENT ROAD,
HIGH GROUNDS,
OFF RACE COURSE ROAD,
BANGALORE-560 001,
REP. BY ITS AUTHORIZED SIGNATORY,
MR.VIKAY KUMAR. ... PETITIONER

(BY SRI: ARAVIND KAMATH.K., ADV.)

AND:

DEPUTY COMMISSIONER OF
COMMERCIAL TAXES,
(AUDIT-1.7) DVO-1,
5TH FLOOR,
BMTC BUS STOP,
TTMC BUILDING,
YESHWANTHPURA,
BANGALORE-560 022. ... RESPONDENT

(BY SRI: GIRI KUMAR.S.V., AGA)

THESE W.Ps ARE FILED UNDER ARTICLES 226 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED
ORDER DT.21.10.13, VIDE ANN-A PASSED BY THE
RESPONDENT, HOLDING THE SAME AS ONE HAVING BEEN
PASSED WITHOUT THE AUTHORITY OF LAW, BY ISSUING A
WRIT OF CERTIORARI.

THESE PETITIONS COMING ON FOR PRELIMINARY

HEARING THIS DAY, THE COURT MADE THE FOLLOWING:
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ORDER

The order of the respondent dated 21/10/2013

(Annexure-A) passed under Section 39(1) of the Karnataka

Value Added Tax, 2003 (hereinafter referred to as “the

Act”) and the endorsement dated 14/11/2013 (Annexure-

D) issued by the said authority are assailed in these writ

petitions.

2. I have heard the learned counsel for the petitioner

and the learned Addl. Government Advocate who appears

for the respondent on advance notice and perused the

material on record.

3. Admittedly, the petitioner did not produce the books

of accounts pursuant to the notice issued by the

respondent in re-assessment proceedings under Section

39(1) of the Act. The petitioner thereafter filed an

application dated 11/11/2013, seeking declined of the re-

assessment order. By endorsement dated 14/11/2013,

the request for rectification has not been entertained by

stating that as the petitioner had not produced the books

of accounts for verification nor responded to the notice

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issued under Section 39(1) of the Act and the re-

assessment has been made having no other alternative.

The endorsement issued for rectification shows that there

are no apparent mistakes in the re-assessment order and

therefore, the application for rectification cannot be

considered.

4. Learned counsel for the petitioner requests that an

opportunity be given to the petitioner on the application

filed by the petitioner seeking rectification of the re-

assessment order, so that the books of accounts could be

produced for verification of the respondent.

5. As the re-assessment order as well as the

endorsement impugned in these writ petitions have been

passed without looking into the books of accounts, the only

relief that could be granted to the petitioner is, to permit

its representative to appear before the respondent-

authority, so that its application seeking rectification could

be considered after verifying the books of accounts to be

produced by the petitioner. In that view of the matter the

endorsement dated 14/11/2013 at Annexure-D is quashed.

The petitioner is directed to appear before the respondent-

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authority on 02/12/2013 with the books of accounts and

other records for verification of the respondent-authority.

The respondent to consider the same and to pass

appropriate orders in accordance with law on the

application for rectification sought by the petitioner within

a period of two weeks from 02/12/2013. The order dated

21/10/2013 shall not be given effect till 02/12/2013 and

thereafter till the disposal of the application for rectification

filed by the petitioner.

Sd/-
JUDGE

S*