Dismissed

L N Oils v. State of Karnataka

Karnataka HC31 Mar 2021WP/13238/2020

Case brief

AI extract

What is this about?

Writ petitions challenging the constitutionality of Section 174 of the Karnataka GST Act were dismissed on preliminary hearing. The court accepted counsel's submission that the issue has been considered and disposed of in a related appeal (W.A.No.3052/2018) disposed on 25.03.2021, rendering the present petitions redundant.

What did the court decide?

The writ petitions were dismissed as the legal issue had already been disposed of in a related appeal.

L N Oils Vs State of Karnataka — Constitutional and Fundamental Rights | Karnataka HC (2021)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 31^ST DAY OF MARCH, 2021

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BEFORE

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THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

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WRIT PETITION No.13238/2020 C/W WRIT PETITION No.13240/2020 (T-RES)

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IN W.P. NO.13238/2020

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BETWEEN :

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L N OILS, NO.38, R.G. ROAD, MARALANAHALLI VILLAGE, GANGAVATHI TALUKA, KOPPAL DISTRICT MARALANAHALLI VILLAGE - 583 227 REPRESENTED BY ITS PARTNER SRI SURESH BABU. … PETITIONER

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(BY SRI X M JOSEPH, ADVOCATE)

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AND :

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STATE OF KARNATAKA DEPARTMENT OF LAW & JUSTICE GROUND FLOOR, VIDHANA SOUDHA BANGALORE - 560 001 REPRESENTED BY ITS PRINCIPAL SECRETARY.

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THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA DEPARTMENT OF STATE GOODS AND SERVICE TAXES

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NO.400, 4^TH FLOOR, VANIJA BHAVAN GANDHINAGAR, BANGALORE - 560 009. … RESPONDENTS

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(BY SRI K. HEMA KUMAR, AGA)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE SECTION 174 OF THE KARNATAKA GOODS AND SERVICE TAXES ACT 2017 VIDE ANNEXURE-B KARNATAKA GAZETTE DATED 27.06.2017 AS UNCONSTITUTIONAL AND ETC.

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IN W.P. NO.13240/2020

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BETWEEN :

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ABHAY SOLVENTS PRIVATE LIMITED REGD. OFFICE AT "MANTRI GREENS", NO.1, SAMPIGE ROAD, MALLESHWARAM, BANGALORE REPRESENTED BY ITS MANAGING DIRECTOR S R HEMANT MEHTA. … PETITIONER (BY SRI X M JOSEPH, ADVOCATE)

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AND :

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STATE OF KARNATAKA DEPARTMENT OF LAW & JUSTICE GROUND FLOOR, VIDHANA SOUDHA BANGALORE - 560 001 REPRESENTED BY ITS PRINCIPAL SECRETARY.

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THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAKA DEPARTMENT OF STATE GOODS AND

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SERVICE TAXES NO.400, 4^TH FLOOR, VANIJA BHAVAN GANDHINAGAR, BANGALORE - 560 009. … RESPONDENTS

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(BY SRI K. HEMA KUMAR, AGA)

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THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, THE COURT, MADE THE FOLLOWING:

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ORDER

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Learned counsel for the petitioner submits that the

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legal issue raised in these petitions have been considered in W.A.No.3052/2018 which has been disposed off on 25.03.2021 and accordingly, the relief sought for in the present petitions does not survive for consideration.

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In light of the said submission, these petitions are

dismissed .

Sd/-

JUDGE

VP

L N Oils v. State of Karnataka

Case brief

What is this about?

What did the court decide?

L N Oils v. State of Karnataka

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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