Writ petition challenging a circular permitting reopening of concluded assessments under the Karnataka VAT Act was dismissed after the petitioner filed a memo opting for the Karsamadhan Scheme-2023 and seeking dismissal without liberty.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 28TH DAY OF MAY, 2024
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5241 OF 2020 (T-RES)
BETWEEN:
L N OILS, NO.38, R G ROAD, MARALANAHALLI VILLAGE, GANGAVATHI TALUK, KOPPAL DISTRICT, PIN-583227. REPRESENTED BY ITS MANAGING PARTNER …PETITIONER
(BY SRI. X M JOSEPH, ADVOCATE)
AND:
Digitally signed by V KRISHNA Location: High Court of Karnataka
NC: 2024:KHC:18082 WP No. 5241 of 2020
…RESPONDENTS
(BY SRI. HEMA KUMAR K., ADVOCATE)
THIS WP FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT ASSESSMENT ALREADY CONCLUDED CANNOT BE REOPENED U/S 39(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 ON THE BASIS OF LAW LAID DOWN SUBSEQUENT TO THE DATE OF CONCLUDED ASSESSMENTS AND ISSUE A CONSEQUENTIAL WRIT OF CERTIORARI TO QUASH ANNEXUREB, THE CIRCULAR DATED 09.10.2017 ISSUED BY THE R-1 AS WITHOUT JURISDICTION IN RELATION TO CONCLUDED AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B-GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Learned counsel for the petitioner has filed a memo which reads as hereunder:
"The petitioner desires to opt for Karsamadhan Scheme-2023 which is valid till 31st January, 2024 as deposed in the accompanying affidavit of the Petitioner. The petitioner therefore,
NC: 2024:KHC:18082 WP No. 5241 of 2020
most humbly prays that this Hon'ble Court to be pleased to dismiss the present writ petition without reserving any liberty."
In light of the same, petition is dismissed .
Sd/JUDGE
MCR
2 provisions across 2 enactments
L N Oils
The Commissioner of Commercial Taxes
Joint Commissioner of Commercial Taxes (Appeals), Davanagere Division
Assistant Commissioner of Commercial Taxes (Audit-3), Ballari DGSTO, Davanagere
Commercial Tax Officer, Bellary
S Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
