Dismissed

The State of Karnataka v. M/S Karle International Pvt. Ltd.

Karnataka HC27 Jul 2022STRP/5/2022

Case brief

AI extract

What is this about?

The High Court of Karnataka, in this Special Temporary Reference Petition, referred to its own earlier decision in State of Karnataka v/S. Sri. Rajesh Jain where the Revenue's challenge was dismissed. Observing that the High Court had held the issue against the Revenue, the petition was dismissed.

What did the court decide?

The petition was dismissed with no costs.

The State of Karnataka Vs M/S Karle International… — GST and Indirect Tax | Karnataka HC (2022)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 27^TH DAY OF JULY, 2022

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PRESENT

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THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR AND

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THE HON’BLE MRS.JUSTICE M.G.UMA

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S.T.R.P. No.5/2022

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S.T.A. No.645/2017

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BETWEEN:

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THE STATE OF KARNATAKA REPRESENTED THROUGH THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), BMTC BUILDING TTMC, ‘A’ BLOCK, K.H.ROAD SHANTHINAGAR, BENGALURU-27.

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-6.5), DGSTO-6 PEENYA INDUSTRIAL ESTATE KIADB COMPLEX, BLOCK NO.22 3^RD FLOOR, 14^TH CROSS, 4^TH PHASE BENGALURU-58.

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… PETITIONERS

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(BY SRI JEEVAN J NEERALGI, GOVT.ADV.)

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AND:

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M/S. KARLE INTERNATIONAL PVT.LTD., NO.151, INDUSTRIAL SUBURB YESHWANTHPUR BENGALURU-560 022 REP. BY ITS MANAGER. … RESPONDENT (BY SRI K.M.SHIVAYOGISWAMY, ADV.)

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STRP IN STA 645/2017 FILED UNDER SECTION 65(1) OF KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THE ORDER DATED 10.02.2021 PASSED IN STA.NO. 645/2017, ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BENGALURU, PARTLY ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 21.09.2017 PASSED IN VAT AP NO.26/17-18 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS-6) BANGALORE, DISMISSING THE APPEAL FILED UNDER SECTION 62(6) OF THE KVAT ACT 2003 AND FILED AGAINST THE RE ASSESSMENT ORDER DATED 21.04.2017 PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)- 6.5., VAT DVN-6,. BANGALORE FOR THE TAX PERIODS FROM APRIL 2010 TO MARCH 2011.

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THIS PETITION COMING ON FOR ADMISSION, THIS DAY P.S.DINESH KUMAR, J., MADE THE FOLLOWING:-

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O R D E R

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Shri.K.M.Shivayogiswamy, learned Advocate for the respondent submits that the issue involved in this petition is covered by the decision of this Court in the case of THE STATE OF KARNATAKA V/S. SRI.RAJESH JAIN¹ and the petition filed by the Revenue in that case has been dismissed.

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Shri.Jeevan J. Neeralgi, learned Government

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Advocate for the petitioners, in his usual fairness does not dispute the said submission. However, he submits

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1 STRP No.171/2016 [D.D., on 07.12.2016]

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that Revenue has challenged the said decision in the Hon’ble Apex Court.

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The fact remains that this Court has held the issue against the Revenue. Following the said decision,

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this STRP stands dismissed .

No costs.

Sd/JUDGE

Sd/-

JUDGE

mpk* ct:bms

The State of Karnataka v. M/S Karle International Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

The State of Karnataka v. M/S Karle International Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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