In this revenue revision petition, the Karnataka High Court addressed a challenge to the Appellate Tribunal's order setting aside interest levy. The Court answered the legal issue in favor of the assessee, relying on a contemporaneous order in a similar case, and dismissed the petition.
The Civil Revision Petition stands dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF SEPTEMBER, 2021
PRESENT
THE HON’BLE MRS.JUSTICE S.SUJATHA
AND
THE HON’BLE MR. JUSTICE RAVI V. HOSMANI
C.R.P.No.483/2017
BETWEEN :
THE STATE OF KARNATAKA BY SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE-560001. ...PETITIONER
(BY SRI K.HEMA KUMAR, AGA.)
AND :
M/s RANE (MADRAS) LTD., NO.78/84, HOOTAGALLI INDL. ARA, MYSORE-570018 REP. BY SRI O.N.LINGAIAH. …RESPONDENT
(BY SRI M.THIRUMALESH, ADV.)
THIS CRP IS FILED UNDER SECTION 15(A) OF THE KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979 AGAINST THE JUDGMENT DATED 28.04.2017 PASSED IN STA NOS.1736 TO 1741/2012 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, DISMISSING THE APPEALS AND UPHOLDING THE ORDER DATED 07.06.2012 PASSED IN KTEG.AP.04 TO 11/11-12 BY THE JOINT COMMERCIAL TAXES, (APPEALS) MYSORE DIVISION, MYSORE, ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 06.02.2012, 08.02.2012 AND 07.02.2012 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1, MYSORE FOR THE ASSESSMENT YEAR 2008-2009, 2009-2010 AND 2010-2011.
THIS PETITION COMING ON FOR HEARING, THIS DAY, S. SUJATHA, J ., MADE THE FOLLOWING:
O R D E R
This revision petition is filed by the Revenue under
Section 15[A] of the Karnataka Tax on Entry of Goods Act, 1979 [‘KTEG Act’ for short] assailing the judgment dated 28.04.2017 passed in STA Nos.1736 to 1741/2012 on the file of the Karnataka Appellate Tribunal, Bengaluru, Mysuru Camp [‘Tribunal’ for short] relating to the assessment years 2005-06 and 2006-07.
consider the following questions of law:
“(a). Whether on the facts and in the circumstances of the case, the impugned order passed by the Tribunal is sustainable in law?
(b). Whether the Tribunal was right in passing the impugned order dated 29.05.2015 and setting aside the levy of interest under Section 7[2] of the KTEG Act, despite the fact that the respondent admittedly failed to pay tax along with its returns within the time
prescribed under Section 7 of the Act on the value of cutting tools caused entry by it during the relevant years in question?”
appearing for the Revenue has restricted the challenge only to question of law No.2.
In the result, Civil Revision Petition Stands dismissed.
Learned counsel Sri.M.Thirumalesh undertakes to
file power by one week.
Sd/JUDGE
Sd/-
JUDGE
NC.
2 issues framed by the court
Whether the Tribunal was right in setting aside the levy of interest under Section 7[2] of the KTEG Act despite failure to pay tax and interest within the prescribed time.
Whether the impugned order passed by the Tribunal is sustainable in law.
3 provisions across 1 enactments
The State of Karnataka By Secretary, Finance Department
M/s Rane (Madras) Ltd.
S. Sujatha
Ravi V. Hosmani
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
