The High Court disposed of the writ petition as not calling for further adjudication since an appeal challenging the impugned order was already filed by the petitioner, keeping contentions open for the appeal.
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.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.2185/2021 (T-RES)
BETWEEN :
M/s. SKS Hydraulics Bangalore, A Proprietorship concern, No.58, Shed No.E, Industrial Suburb, Near RMC Yard, Yeshwanthapur, Bangalore - 560 022, Represented by its Proprietor, Sri Palangappa. … Petitioner
(By Sri H. Mallan Goud, Advocate)
AND :
Deputy Commissioner of Commercial Taxes (Audit) 6.7, VAT, Division-6, KIADB Building, 3rd Floor, 14th Cross, Peenya, Bangalore - 560 058. … Respondent
(By Sri K. Hema Kumar, AGA)
This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash Annexure-A the order dated 02.01.2018 (CAS No.210321991) passed by respondent in proceedings No.DCCT/AUDIT-6.7/DGSTO-6/17-18 and etc.
This Writ Petition coming on for orders this day, the Court, made the following:
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ORDER
In light of the petitioner having filed an appeal challenging the order dated 02.01.2018, question of adjudication on the grounds raised herein do not arise. The endorsement at Annexure-D is consequential to the order dated 02.01.2018.
Accordingly, petition is disposed off as not calling for further adjudication. Contentions of the petitioner raised herein are kept open to be raised in the pending appeal filed by the petitioner on 02.02.2021.
Sd/JUDGE
VP
M/s. SKS Hydraulics Bangalore
Deputy Commissioner of Commercial Taxes (Audit)
S. Sunil Dutt Yadav
As recorded by the court registry
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