M/S. EMJAY ENGINEERING COMPANY vs THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES — STA/20/2025

Case under Karnataka Value Added Tax Act 2003 Section 66. Disposed: Contested--Partly Allowed on 09th April 2026.

Case disposed

CNR: KAHC010367632025

Filing Number

STA/19/2025

Filing Date

06-Jun-2025

Registration No

STA/20/2025

Registration Date

13-Jun-2025

Judge

S.g.pandit , K. V. Aravind

Coram

S.g.pandit , K. V. Aravind

Bench Type

Division Bench

Category

STA ( 138 )

Judicial Branch

Judicial Section

Decision Date

09-Apr-2026

Nature of Disposal

Contested--Partly Allowed

Last updated 11-May-2026

Acts & Sections

Karnataka Value Added Tax Act 2003 Section 66

Petitioner(s)

  1. 1.M/S. EMJAY ENGINEERING COMPANY

    Adv. K M SHIVAYOGISWAMY

Respondent(s)

  1. 1.THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

Case History

  1. Case disposedDisposed

  2. 09-Apr-2026

    S.g.pandit,k. V. AravindView PDF

    The High Court of Karnataka partially allowed M/S. Emjay Engineering Company's appeal against the Suo Motu Revisional Authority's order, setting aside both the reassessment order and the SMR's revision. The court found that none of the three authorities properly applied the Supreme Court's standards for discharging the burden of proof under Section 70 of the KVAT Act—which requires purchasers to prove genuine transactions through specific documentation (seller details, vehicle information, freight charges, delivery acknowledgment, and actual physical movement of goods), not merely invoices and payment evidence. The matter was remanded to the Assessing Authority for re-adjudication in conformity with Supreme Court guidelines. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 12-Mar-2026

    Admission

    S.g.pandit , K. V. Aravind

  4. 26-Feb-2026

    Admission

    S.g.pandit , K. V. Aravind

  5. 19-Feb-2026

    Admission

    S.g.pandit , K. V. Aravind

  6. 05-Feb-2026

    Admission

    S.g.pandit , K. V. Aravind

  7. 14-Jan-2026

    Orders

    S.g.pandit , K. V. Aravind

  8. 05-Jan-2026

    Orders

    B M Shyam Prasad , T.m.nadaf

  9. 20-Jun-2025

    First hearing

    Initial hearing scheduled

  10. 06-Jun-2025

    Case filed

    Registration No. STA/20/2025

casestatus.in Summary

The High Court of Karnataka partially allowed M/S. Emjay Engineering Company's appeal against the Suo Motu Revisional Authority's order, setting aside both the reassessment order and the SMR's revision. The court found that none of the three authorities properly applied the Supreme Court's standards for discharging the burden of proof under Section 70 of the KVAT Act—which requires purchasers to prove genuine transactions through specific documentation (seller details, vehicle information, freight charges, delivery acknowledgment, and actual physical movement of goods), not merely invoices and payment evidence. The matter was remanded to the Assessing Authority for re-adjudication in conformity with Supreme Court guidelines. This case analysis is maintained by casestatus.in based on publicly available court records.

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