Allowed

M/S Mckb Construction LLP v. the State of Karnataka

Karnataka HC5 Mar 2024WP/5542/2024

Case brief

AI extract

What is this about?

Petitioner's commercial tax appeal was dismissed on limitation without merits consideration. Relying on a State notification extending the appeal period to 31.01.2024, the court set aside the endorsement dismissing the appeal and remitted the matter to the appellate authority for fresh decision on merits.

What did the court decide?

Endorsement dated 24.03.2023 set aside; matter remitted to appellate authority for fresh consideration on merits with delay condoned per Notification dated 10.11.2023.

M/S Mckb Construction LLP Vs the State of Karnataka — GST and Indirect Tax | Karnataka HC (2024)

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NC: 2024:KHC:9269 WP No. 5542 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5^TH DAY OF MARCH, 2024 BEFORE

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THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 5542 OF 2024 (T-RES)

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BETWEEN:

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M/S MCKB CONSTRUCTION LLP NO 1431, 1^ST FLOOR, 22^ND MAIN, 22^ND CROSS, BANASHANKARI 2^ND STAGE BANGALORE 560 070. REPRESENTED HEREIN BY ITS AUTHORISED REPRESENTATIVE MR M C KRISHNEGOWDA.

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…PETITIONER

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(BY SRI. SUSHAL TIWARI N.,ADVOCATE)

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AND:

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THE STATE OF KARNATAKA REPRESENTED HEREIN BY PRINCIPAL SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU 560 001.

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THE JOINT COMMISIONER OF

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COMMERCIAL TAXES, (APPEALS)-3 BANGALORE, TTMC B BLOCK BMTC BUILDING

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Digitally signed by VANDANA S Location: High Court of Karnataka

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SHANTINAGAR, BENGALURU 560 027.

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THE COMMERCIAL TAX OFFICER (AUDIT)-3.1, DGSTO-3 1^ST FLOOR, BMTC BUILDING 4^TH BLOCK , JAYANAGARA, BANGALORE 560 011.

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…RESPONDENTS

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(BY SRI. HEMA KUMAR.K, AGA)

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THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASH THE ENDORSEMENT DATED 24/03/2023 PASSED BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -3, BANGALORE (ANNEXURE-A) AND ETC.

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NC: 2024:KHC:9269 WP No. 5542 of 2024

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THIS PETITION, COMING ON FOR ORDERES, THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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In this petition, petitioner has sought for the following reliefs:-

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“ i) Issue a writ of Certiorari or any appropriate writ order or direction quashing the Endorsement dated: 24.03.2023 passed by the Joint Commissioner of Commercial Taxes(Appeals)-3, Bangalore.(Annexure-A) ii) Issue any writ, order or direction to remand the Case No. JCCT/(AP-3)/1078/2022-23 to the Joint Commissioner of Commercial Taxes (Appeals)-3, Bangalore.

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iii) Issue any other order in the interest of justice and equity.”

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Heard learned counsel for the petitioner and learned

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AGA for the respondents and perused the material on record.

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A perusal of the material on record will indicate that aggrieved by the order dated 27.04.2021 passed by the Assessing Authority, the petitioner filed an appeal on 04.07.2022 which was dismissed by the 2^nd respondent on the ground of limitation without adverting to the merits of the claim of the petitioner.

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Learned counsel for the petitioner submits that in the light of the Notification bearing No.FD 20 CSL 2023 (24/2023) dated

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3 - NC: 2024:KHC:9269 WP No. 5542 of 2024

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10.11.2023, the prescribed period for filing an appeal is extended

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upto 31.01.2024 by the State Government and therefore, the matter be remitted back to the respondents for reconsideration

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afresh on merits by condoning the delay in filing the appeal in the light of the Notification dated 10.11.2023.

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In the result, I pass the following:-

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ORDER

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(i) Petition is hereby allowed.

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(ii) The impugned Endorsement at Annexure-A dated

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24.03.2023 passed by the 2^nd respondent is hereby set aside.

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(iii) The matter is remitted back to the 2^nd respondent –

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appellate authority for reconsideration afresh in accordance with law on merits without reference to the limitation which stands condoned in favour of the petitioner by virtue of the Notification dated 10.11.2023.

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SD/JUDGE

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Srl.

M/S Mckb Construction LLP v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

M/S Mckb Construction LLP v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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