Senior Commercial Tax officer K.C. Sujatha is a relieved person now. For, her legal fight of nearly two years to get an adverse order of Karnataka High Court rectified has finally borne fruit with the Supreme Court coming to her rescue by expunging the observations.
The Deputy Commissioner of Commercial Tax department was at the receiving end of the Karnataka High Court’s September 2018 order that not only imposed a cost of ₹50,000 but had also directed recovery of the cost from her personal resources.
The court’s order against the officer had come in a case where the tax assessee - involved in sale of used cars - had questioned Ms. Sujatha's asssessment order dated October 2016 that had raised the tax demand of ₹84 lakh under Karnataka Value Added Tax 2003. The High Court’s division bench had also upheld the single judge order.
However, in July this year, Supreme Court - hearing a special leave petition - expunged the High Court’s observation, bringing relief.
Ms. Sujatha said she was relieved by the apex court’s verdict, but refused to comment further on the assessment order or the Supreme Court case.