M/S. Unique Services Min Metals Private Limited v. the Assistant Commissioner of
Case brief
What is this about?
Karnataka High Court, Bengaluru; CRL.RP No. 1169 of 2018; decided 16.12.2025 by Ravi V Hosmani, J. Petitioner: M/s. Unique Services Min Metals Private Limited; Respondent: Assistant Commissioner of Commercial Taxes (Audit)-1.6, B DVO-1, Bengaluru. Revision under S.397 r/w S.401 Cr.P.C. against Special JMFC (Sales Tax), Bangalore order dt. 31.08.2018 in C.MISC.No.222/2017. Disposed of by following the ratio of the Court's earlier order dt. 16.03.2022 in Crl.RP.no.1233/2018, which dealt with identical contentions from the same proceedings; respondent did not dispute. Keywords: commercial tax audit, sales tax, criminal revision, disposal in terms of earlier order.
What did the court decide?
The contentions urged in this revision petition are the very same contentions, arising out of the same proceedings, that were dealt with by this Court in Crl.RP.no.1233/2018 by order dated 16.03.2022, and the learned High Court Government Pleader for the respondent did not dispute this.