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preferred against such order and the same can be extended to a further period of
one hundred and eighty days, if the appellate tribunal is satisfied that the
appellant has sufficient cause for not preferring the appeal within that period;
Whereas, sub-section (2) of section 63A of the said Act provides that a Joint
Commissioner shall not exercise any power of revision if more than four years
have expired after the passing of the order sought to be revised and sub-section
(3) of this section provides for the time limit of one year from the date of initiation
of proceeding or calling for the records, as the case may be, for passing orders
under this section.
Whereas, sub-section (3) of section 64 of the said Act provides that an
Additional Commissioner or the Commissioner shall not exercise any power of
revision if four years have expired after the passing of the order sought to be
revised.
Whereas, sub-section (1) of section 69 of the said Act provides for the time
limit of five years from the date of an order passed, to an authority for
rectification of mistakes apparent on record;
Whereas, due to the pandemic of Corona Covid-19 virus and the
consequential lock down, it has become difficult to make the assessment under
section 38 or reassessment under section 39 of the said Act within the time limit
specified under section 40 of the said Act and there is a requirement to remove
this difficulty by extending the time limit for making such assessment and
reassessment. Further, there is also a requirement to extend the limitation
applicable to appeal, revision and rectification under the said Act.
Whereas, sub-section (2) of Section 90 of the said Act provides that in case
any difficulty arises in giving effect to the provisions of this Act, otherwise than in
relation to the transition from the provisions of the Acts in force before the
commencement of the said Act, the Government may, by notification, make such
provisions, not inconsistent with the purposes of the said Act, as appear to it to
be necessary or expedient for removing the difficulty.
3
Now, therefore, in exercise of the powers conferred by section 90 of the
Karnataka Value Added Tax Act, 2003 read with sub-section (3) of section 174 of
the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the
Government of Karnataka, hereby makes the following Order, to remove the
difficulties, namely:-
1. Title and commencement.- (1) This Order may be called the Karnataka
Value Added Tax (Removal of Difficulties) Order, 2020.
(2) It shall come into force from the date of publication in the Official
Gazette.
2. For the removal of difficulties, it is hereby clarified that,-
(a) for the purpose of calculating,-
(i)
the “five years after the end of prescribed tax period” in sub-
section (1) of section 40 of the Karnataka Value Added Tax Act,
2003 (Karnataka Act 32 of 2004) (hereinafter referred to as
“said Act”) relating to tax periods upto March 2016,shall be
considered to be “five years and six months after the end of
prescribed tax period”;
(ii)
the “eight years after the end of prescribed tax period” in sub-
section (2) of section 40 of the said Act relating to tax periods
upto March 2016, shall be considered to be “eight years and
six months after the end of prescribed tax period”;
(b) for those orders appealed against are served after 1st day of September,
2019 and before 30th day of November, 2019, for the purpose of
calculating the “further period of one hundred and eighty days” in sub-
section (2) of section 62 of the said Act, shall be considered to be
“further period of two hundred seventy days”;
(c) for those orders appealed against are served after 1st day of September,
2019 and before 30th day of November, 2019, for the purpose of
calculating the “further period of one hundred and eighty days” in
4
sub-section (2) of section 63 of the said Act, shall be considered to be
“further period of two hundred seventy days”;
(d) for the purpose of calculating,-
(i)
the “four years have expired after the passing of the order
sought to be revised” in sub-section (2) of section 63A of the
said Act, relating to tax periods upto March 2016, shall be
considered to be “four years and six months have expired after
the passing of the order sought to be revised”;
(ii)
the “one year from the date of initiation of proceeding or calling
for the records” in sub-section (3) of section 63A of the said Act
relating to tax periods upto March 2016, shall be considered to
be “one year and six months from the date of initiation of
proceeding or calling for the records”;
(e) for the purpose of calculating “four years have expired after the passing
of the order sought to be revised”in sub-section (3) of section 64 of the
said Act, relating to tax periods upto March 2016, shall be considered to
be “four years and six months have expired after the passing of the
order sought to be revised”;
(f) for the purpose of calculating the “five years from the date of an order
passed by it” in sub-section (1) of section 69 of the said Act, shall be
considered to be “five years and six months from the date of an order
passed by it”;
By Order and in the name of the
Governor of Karnataka,
(K.SAVITHRAMMA)
Under Secretary to Government,
Finance Department (C.T.-1).
ಮುದರ್ಕರು ಹಾಗೂ ಪರ್ಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕನಾರ್ಟಕ ರಾಜಯ್ಪತರ್, ಸಕಾರ್ರಿ ಕೇಂದರ್ ಮುದರ್ಣಾಲಯ, ಬೆಂಗಳೂರು
SUNIL GARDE
Digitally signed by SUNIL GARDE
Date: 2020.04.17 12:31:19 +05'30'