Dismissed

M/S Karthika Readymade Garments, v. the State of Karnataka

Karnataka HC22 Nov 2023STA/100002/2022

Case brief

AI extract

What is this about?

Sale Tax Appeal came for orders. The appellant filed a memo for withdrawal seeking permission to withdraw the appeal to avail benefits under the Karasamadhana Scheme, 2023. The court allowed the withdrawal and reserved liberty, then dismissed the appeal.

What did the court decide?

Permission granted to withdraw the appeal to avail benefits under the Karasamadhana Scheme, 2023.

M/S Karthika Readymade Garments, Vs the State of… — GST and Indirect Tax | Karnataka HC (2023)

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1 - NC: 2023:KHC-D:13653-DB STA No. 100002 of 2022

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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

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DATED THIS THE 22^ND DAY OF NOVEMBER, 2023

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PRESENT

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THE HON'BLE MR JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR JUSTICE VIJAYKUMAR A.PATIL

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SALES TAX APPEAL NO. 100002 OF 2022

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BETWEEN:

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M/S. KARTHIKA READYMADE GARMENTS, 2025, GANPATHGALLI, BELAGAVI-590002, TIN NO.29450263071, R/BY AUTHORIZED SIGNATORY, SRI. I. MURUGAN S/O. IYYADURAI, AGED ABOUT 53 YEARS, R/O. WARD NO.51, 4^TH LINE, SHIVAJINAGAR, BELAGAVI-590016. (BY SMT. V. VIDYA IYER, ADVOCATE)

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… APPELLANT

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AND:

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SHIVAKUMAR HIREMATH Digitally signed by SHIVAKUMAR HIREMATH Date: 2023.11.29 12:56:05 +0530

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THE STATE OF KARNATAKA, DEPARTMENT OF COMMERCIAL TAXES, ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-II, 6^TH FLOOR, VTK-1, GANDHINAGAR, BENGALURU-560001.

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… RESPONDENT

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(BY SMT. GIRIJA HIREMATH, HCGP)

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THIS STA FILED UNDER SECTION 66(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, PRAYING TO APPEAL AGAINST ORDER PASSED BY THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ADCOM/ZONEII/BGV/SMR-05/2020-21 DATED 08.03.2022 AND ALSO CTO/(AUDIT)-3/BGV/PRO/2021-22/B- DATED 20.04.2022, IN THE INTEREST OF JUSTICE AND EQUITY.

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NC: 2023:KHC-D:13653-DB STA No. 100002 of 2022

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THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, S.SUNIL DUTT YADAV, J., DELIVERED THE FOLLOWING:

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JUDGMENT

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The memo for withdrawal has been filed, which reads as under:

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“MEMO FOR WITHDRAWAL:

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The Appellant intends to avail the benefit of Karasamadhana Scheme, 2023 under the Government Order No.FD 07 CSL 2023, Bengaluru dated 18.07.2023. Under the said scheme, certain conditions are imposed for availing the benefit under the Scheme. Condition No.6.3 stipulates thus:

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“6.3. Where a dealer has filed an appeal or any application against the order or proceedings relating to arrears of tax and/or arrears of penalty and interest before any Appellate Authority or Court and disposal of such application is still pending, the dealer shall withdraw such appeal or other application before availing the benefit of waiver of arrears of penalty and interest under this Scheme. The dealer shall file a declaration in support of withdrawal of appeal or other application in Annexure-II along with application for waiver of arrears of penalty and interest in Annexure-I appended to this Order. Such application and

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- 3 - NC: 2023:KHC-D:13653-DB STA No. 100002 of 2022

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declaration shall be filed for each year separately.”

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In view of the above condition, this Hon’ble Court be pleased to permit the Appellant to withdraw the above appeal with liberty to avail the benefit under the Scheme as stated above, in the interest of justice and equity.”

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In the light of the same, the appeal is

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dismissed .

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Liberty is reserved as sought for in the memo.

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Sd/JUDGE

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Sd/JUDGE

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BSR CT:BCK

M/S Karthika Readymade Garments, v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

M/S Karthika Readymade Garments, v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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