M/S Bansal Aradhya Steel Pvt. Ltd. v. State of Karnataka
Case brief
What is this about?
2023:KHC:43837 WP No. 8000 of 2022 IN THE…
2023:KHC:43837 WP No. 8000 of 2022 IN THE…
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:43837 WP No. 8000 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF DECEMBER, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 8000 OF 2022 (T-RES)
BETWEEN:
M/S.BANSAL ARADHYA STEEL PVT LTD (FORMERLY KNOWN AS ARADHYA STEEL PVT LTD) A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT 1956 AND HAVING THEIR REGISTERED OFFICE AT 40/1A, 5TH FLOOR, BASAPPA COMPLEX, LAVELLE ROAD, BANGALORE-560001 REPRESENTED BY ITS AUTHORISED SIGNATORY
…PETITIONER
(BY SRI. SRINIVASAN S K., ADVOCATE)
AND:
Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
STATE OF KARNATAKA THROUGH THE COMMERCIAL TAX DEPARTMENT VANIJYA THERIGE BHAVANA DEPUTY COMMISSIONER AUDIT-I DEVARAJ URS LAYOUT DAVANAGERE-577006 REPRESENTED BY THE OFFICE OF DEPUTY COMMISSIONER
…RESPONDENT
(BY SRI. SHAMANTH NAIK, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE PRAYING TO QUASH THE NOTICE DATED 20.04.2021 DEMANDING PAYMENT OF TAX UNDER KVAT ACT 2003/CST ACT 1956 AMOUNTING TO INR 1,41,424/- FOR THE PERIOD 2016-17 VIDE ANNEXURE-
NC: 2023:KHC:43837 WP No. 8000 of 2022
D ISSUED BY THE RESPONDENT IN SO FAR AS THE DUES PERTAIN TO THE PERIOD PRIOR TO THE RESOLUTION PLAN APPROVAL DATE VIZ. 24.08.2022 AS ILLEGAL ARBITRARY DEVOID OF MERIT; QUASH THE NOTICE DATED 05.07.2021 DEMANDING PAYMENT OF TAX UNDER KVAT ACT 2003/CST ACT 1956 AMOUNTING TO INR 2,26,15,365/- FOR THE PERIOD 2017-18 VIDE ANNEXURE-D1 AS ISSUED BY THE RESPONDENT IN SO FAR AS THE DUES PERTAIN TO THE PERIOD PRIOR TO THE RESOLUTION PLAN APPROVAL DATED VIZ., 24.08.2020 AS ILLEGAL ARBITRARY DEVOID OF MERIT.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
The learned counsel for the petitioner seeks leave to place on record memo for withdrawal. The learned counsel is permitted and the memo is taken on record.
On perusal of the statements made in such memo, the petition stands dismissed as withdrawn.
Sd/JUDGE
RB
1 provisions across 1 enactments
M/S.BANSAL ARADHYA STEEL PVT LTD
STATE OF KARNATAKA THROUGH THE COMMERCIAL TAX DEPARTMENT
B M SHYAM PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court