The High Court of Karnataka Division Bench dismissed a writ appeal filed by the State contesting an order that allowed multiple writ petitions by a taxpayer. The Bench noted that the underlying issue was fully and squarely covered by earlier judgments of this Court.
The writ appeal was 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.
NC: 2023:KHC-D:10794-DB WA No.101194 of 2016
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 15TH DAY OF SEPTEMBER, 2023
PRESENT
THE HON'BLE MR JUSTICE S.R. KRISHNA KUMAR
AND
THE HON'BLE MR JUSTICE G BASAVARAJA
WRIT APPEAL NO.101194 OF 2016 (T-RES)
BETWEEN:
…APPELLANTS
(BY SRI.SHIVAPRABHU HIREMATH, ADDL. GOVT. ADVOCATE)
AND:
K M SOMASHEKAR HIGH COURT OF KARNATAKA DHARWAD BENCH 2023.10.07 12:23:17 +0530
MUKAND LIMITED HOSAPETE ROAD, GINIGERA-583228, KOPPAL TALUK, REP.HIREIN BY ITS DEPUTY GENERAL MANAGER, FINANCE AND TAXATION), MR.DEBABRATA DAS.
…RESPONDENT (BY SRI. T.SURYANARAYAN AND SRI. H.R.KAMBIYAAR, ADVOCATES)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO, CALL FOR THE RECORDS; SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE ON 21.04.2006 IN WP NO.114732-114743/2015 BY ALLOWING THIS WRIT APPEAL.
NC: 2023:KHC-D:10794-DB WA No.101194 of 2016
THIS WRIT APPEAL COMING ON FOR FINAL HEARING, THIS DAY, S.R.KRISHNA KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
This intra-court appeal arises out of the impugned order dated 21st April 2016 passed in W.P. Nos.114732-114743/2015 whereby the said petitions filed by the respondent-writ petitioner was allowed by the learned Single Judge.
NC: 2023:KHC-D:10794-DB WA No.101194 of 2016
Court in Sonal Apparel’s case was confirmed by the Division Bench of this Court in W.A. No.3176/2016 and connected matters dated 22.12.2022 which has in turn relied upon one more judgment of the Division Bench in the case of BEML Vs. State of Karnataka – STRP No.234/2016 dated 22.12.2022. It is therefore, clear that the issue involved in the present appeals which have been answered in favour of the respondentassessee stands fully and squarely covered by the earlier judgments of this Court referred to supra. Under these circumstances, we do not find any merit in the appeal and the
same is hereby dismissed.
Sd JUDGE
Sd JUDGE
KMS
List No.: 1 Sl No.: 0
1 issue framed by the court
Whether the writ appeal challenging the Single Judge's order allowing W.P. Nos.114732-114743/2015 based on settled law has any merit.
Colour shows how this judgement treated each authority
Sonal Apparel Pvt. Ltd. Vs. State of Karnataka and anotherReferred¶26
W.P.22483/2015 and connected matters
State of Karnataka Vs. Centum IndustriesReferred¶26
ILR 2015 KAR 57 · Who else cites this
Sonal Apparel Pvt. Ltd. Vs. State of Karnataka and anotherReferred¶29
W.A. No.3176/2016 and connected matters
BEML Vs. State of KarnatakaReferred¶29
STRP No.234/2016
The State of Karnataka represented herein by the Principal Secretary, Finance Department, Vidhana Soudha, Bengaluru-560001
The Deputy Commissioner of Commercial Taxes (Audit & Recovery) Budha Complex, II Floor, Mothi Circle, Ballari-583101
Mukand Limited Hosapete Road, Ginigera-583228, Koppal Taluk
S.R. Krishna Kumar
G Basavaraja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
