Petitioner filed a writ petition under Articles 226 and 227 of the Constitution challenging a tax recovery notice under Section 45 of the KVAT Act, 2003. The court dismissed the petition as infructuous without addressing the merits.
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NC: 2023:KHC-D:14011 WP No. 100153 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 1ST DAY OF DECEMBER, 2023
BEFORE
THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 100153 OF 2023 (T-RES)
BETWEEN:
INDUSIND MEDIA AND COMMUNICATION LTD, (SUCCEEDED BY NEXT DIGITAL LIMITED AND NOW HINDUJA GLOBAL SOLUTIONS LIMITED) 3RD FLOOR, SAMSUKH COMPLEX, KHADE BZAR, BELGAVI. TIN NO.29440620473. REPRESENTED BY MS. SUNITA JADHAV, GM-TAXATION AND AUTHORISED SIGANATORY.
…PETITIONER
(BY SRI. SHASHANK S. HEGDE AND SMT. LAKSHMI MENON, AND SHETTY NEHA SANTOSH, AND SMT. PREETI SHASHANK, ADVS)
AND:
MOHANKUMARB SHELAR Digitally signedbyMOHANKUMARB SHELARDate:2023.12.0213:48:08 +0530
NC: 2023:KHC-D:14011 WP No. 100153 of 2023
…RESPONDENTS
(BY SRI.SHIVAPRABHU HIREMATH, AGA FOR R1 TO R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT AND / OR ORDER AND /OR A DIRECTION INCLUDING A WRIT OF CERTIORARI BY EITHER QUASHING OR SETTING ASIDE THE NOTICE ISSUED BY THE RESPONDENT-DEPARTMENT UNDER SECTION 45 OF THE KVAT ACT, 2003 BEARING NO. ACCT (AUDIT-4) BGM/NOTICE/ 2022-23 DATED 07.11.2022 (ANNEXURE-H HEREIN) TO THE PETITIONER’S BANKER, RESPONDENT NO.5 AND SET ASIDE THE GARNISHEE PROCEEDINGS INITIATED UNDER SECTION 45 OF THE KVAT ACT, 2003 AGAINST THE PETITIONER HEREIN FOR THE AY 2013-2014 UNDER THE KVAT ACT, 2003 AND ISSUE A WRIT AND/OR ORDER AND/OR A DIRECTION INCLUDING WRIT OF PROHIBITION TO RESPONDENT NOS. 1 TO 4 TO NOT TAKE ANY PRECIPITATIVE OR COERCIVE MEASURES INSOFAR AS RECOVERING AND APPROPRIATING THE TAX DEMAND AND OTHER AMOUNTS UNDER THE KVAT ACT FOR THE AY 2013-2014 OF THE PETITIONER IS CONCERNED
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Learned counsel for the petitioner submits that petition
has become infructuous.
Submission is placed on record.
Petition is dismissed as having become infructuous.
Learned Government Advocate is permitted to file memo
of appearance within four weeks.
Sd/JUDGE
BRN/ct-an List No.: 1 Sl No.: 6
3 provisions across 2 enactments
Indusind Media and Communication Ltd
The Assistant Commissioner of Commercial Tax (Audit-4)
Joint Commissioner of Commercial Taxes (Appeals)
Joint Commissioner of Commercial Tax (Administration)
Local VAT Officer (LVO) -390
Yes Bank
Anant Ramanath Hegde
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
