Dismissed¶31

M/S Atria Convergence Technologies Ltd., v. the Assistant Commissioner

Karnataka HC18 Mar 2025STRP/24/2025

Case brief

AI extract

What is this about?

Karnataka High Court (DB: Krishna S Dixit & Ramachandra D. Huddar) rejects STRP No. 24 of 2025 filed by M/s Atria Convergence Technologies Ltd. under Section 65(1), Karnataka VAT Act, 2003, challenging the Karnataka Appellate Tribunal's order dated 12.08.2024 in STA Nos. 72, 98 & 99/2019; petition dismissed in view of Co-ordinate Bench decision in STRP No.19/2024 dated 18.02.2025 upholding the Tribunal's order; no relief granted, costs made easy.

What did the court decide?

None; costs made easy. ¶31

M/S Atria Convergence Technologies Ltd., Vs the Assistant Commissioner — Karnataka HC (2025) — LawSathi Research

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NC: 2025:KHC:11105-DB STRP No. 24 of 2025

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18^TH DAY OF MARCH, 2025 PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR SALES TAX REVISION PETITION NO. 24 OF 2025

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BETWEEN:

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M/S ATRIA CONVERGENCE TECHNOLOGIES LTD., IIIRD FLOOR, GOLDEN HEIGHTS, NO. 1/2 59^TH C CROSS, 4^TH M BLOCK, RAJAJINAGAR, BENGALURU-560 010. (A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 2013 AND REPRESENTED BY MR. VATS SAWHNEY, VICE-PRESIDENT-FINANCE CONTROLLER)

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…PETITIONER

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(BY SRI. Y C SHIVAKUMAR.,ADVOCATE)

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AND:

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Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)- 2.9, DVO-2, NO.642, KENCHENAHALLI MAIN ROAD, RAJAJESHWARI NAGAR, BANGALORE-560 098.

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)- 2.5, DVO-2, NO.642, KENCHENAHALLI MAIN ROAD, RAJAJESHWARI NAGAR, BANGALORE-560 098.

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THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-2, BMTC COMPLEX, DOUBLE ROAD, SHANTINAGAR, BENGALURU -560 027.

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…RESPONDENTS

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(BY SRI.ADITYA VIKRAM BHAT.,AGA)

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2 - NC: 2025:KHC:11105-DB STRP No. 24 of 2025

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THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT AND ORDER DATED 12.08.24 PASSED IN STA NO.72/2019,98/2019 AND 99/2019 ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, REJECTING THE APPEALS AND FILED AGAINST THE ORDER DATED 30.01.2019 PASSED IN VAT.AP.41/2016-17, DATED 31.01.2019 VAT AP NO.30/17-18 AND 17/18-19 ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES(APPEALS-2) BENGALURU, DISMISSING THE APPEALS AND FILED AGAINST THE ORDER DATED 31.12.2015 PASSED BY ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.9, DVO-2, VTK-2 AND DATED 30.03.2017 PASSED BY ASSISTANT COMMISSIONER OF COMMERCIAL TAXES(AUDIT)-2.9, DVO-2, BENGALURU FOR THE TAX PERIODS FROM 2009-10, 2010-11, AND FILED AGAINST THE ORDER DATED 31.03.2018 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 2.5 BANGALORE FOR THE TAX PERIOD FROM APRIL 2011 TO MARCH 2012.

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THIS STRP, COMING ON FOR ADMISSION THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND

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HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

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ORAL ORDER

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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This petition lays challenge to the order dated 12.08.2024 passed in STA NO.72/2019,98/2019 & 99/2019 by the State Appellate Tribunal.

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Learned AGA on request appearing for the respondent-Revenue points out that the subject matter of

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3 - NC: 2025:KHC:11105-DB STRP No. 24 of 2025

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this petition is substantially similar to the one in STRP

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No.19/2024 & connected cases between M/S.ATRIA CONVERGENCE TECHNOLOGIES LTD., vs. DEPUTY COMMISSIONER OF COMMERCIAL TAX & ANOTHER

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disposed off on 18.02.2025, wherein a Co-ordinate Bench of this court has upheld the order of the Tribunal. He further submits that in view of the said judgement, law having been clarified, no relief can be granted to the petitioner. We agree with this.

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In view of the above, petition being devoid of merits is liable to be rejected and accordingly it is.

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Costs made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(RAMACHANDRA D. HUDDAR) JUDGE

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Snb/ List No.: 1 Sl No.: 21

M/S Atria Convergence Technologies Ltd., v. the Assistant Commissioner

Case brief

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M/S Atria Convergence Technologies Ltd., v. the Assistant Commissioner

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