ORANGE BUSINESS SERVICES INDIA TECHNOLOGY PVT LTD (FORMERLY KNOWN AS EQUANT TECHNOLOGY SERVICES (P) LTD) , REPRESENTED BY ITS MANAGERCUSTOMER SUPPORT Vs. ASSISTANT COMMISSIONER.OF COMMERCIAL TAXES (AUDIT)

JUDGEMENT

(1.) Heard the learned counsel for the parties.

(2.) The petitioner has assailed the order of reassessment dated 11.04.2017 passed by respondent No.1 under Section 39(1) of the Karnataka Value Added Tax Act, 2003 ('Act' for short) pertaining to the tax periods, April 2010 to March 2011 and consequential notice of demand dated 11.04.2017.

(3.) The petitioner is a Private Limited Company incorporated under the provisions of the Companies Act, 1956 and was registered under the provisions of the Act, as a dealer during the relevant tax periods. The petitioner is engaged in the business of providing Network and IT Infrastructure Solutions which include the re-sale of equipment and installation thereof apart from providing Annual Maintenance Contract (AMC). The petitioner is also a service tax provider registered under the provisions of the Finance Act, 1994. For the tax periods, April 2010 to March 2011 the prescribed authority issued proposition notice dated 02.02.2017 pursuant to which, the petitioner filed a reply dated 27.02.2017 objecting to the proposals made by the prescribed authority. The respondent No.1-prescribed authority issued an endorsement dated 17.03.2017 calling upon the petitioner to furnish additional information. In response to that, the petitioner addressed a second reply dated 24.03.2017 furnishing the information sought for by the prescribed authority and further made a request to respondent No.1 to provide a period of one week to collect and furnish the document in respect of the details furnished in the reply. The prescribed authority passed the reassessment order impugned on 11.04.2017 under Section 39(1), 36(1) and 72(2) of the Act, levying tax, penalty and interest for the periods in question confirming the proposals made. Being aggrieved by the same, the petitioner is before this court.