Disposed¶42

M/S Rajashekar K Patil v. the Additional Commissioner of

Karnataka HC28 Oct 2025STRP/33/2025

Case brief

AI extract

What is this about?

STRP No. 33 of 2025, High Court of Karnataka at Bengaluru, decided 28.10.2025 by B M Shyam Prasad J and T.M.Nadaf J. Filed under S.65(1) KVAT Act 2003 by M/s Rajashekar K Patil (KVAT-registered dealer, Bidar) against the Additional Commissioner of Commercial Taxes Zone 1, seeking review of order dated 19.03.2025 in STA No.3/2025 and direction to consider actual contract receipts per Form 26 with eligible deductions. Memo filed to convert the revision petition into a Review Petition (filed by oversight) and to get over office objections; petition disposed of with liberty to avail remedy under Section 114 CPC. Procedural disposal only; no merits findings, no quantum, no precedents cited.

What did the court decide?

Liberty to the petitioner to avail remedy under Section-114 of CPC ¶42

M/S Rajashekar K Patil Vs the Additional Commissioner of — Karnataka HC (2025) — LawSathi Research

¶1

¶2

NC: 2025:KHC:42941-DB STRP No. 33 of 2025

¶3

HC-KAR

¶4

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶5

DATED THIS THE 28^TH DAY OF OCTOBER, 2025

¶6

PRESENT

¶7

THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND

¶8

THE HON'BLE MR. JUSTICE T.M.NADAF

¶9

SALES TAX REVISION PETITION NO.33 OF 2025

¶10

BETWEEN:

¶11

M/S RAJASHEKAR K PATIL

¶12

REGISTERED UNDER KVAT ACT, 2003

¶13

HOUSE NO.34, PADMANJALI NILAYA

¶14

S.B.H COLONY, OPP. KPTCL,

¶15

BIDAR – 585 401

¶16

REPRESENTED BY PROPRIETOR

¶17

Digitally signed by MADHUSHREE H Location: High Court of Karnataka

¶18

MR. RAJASHEKAR K PATIL

¶19

AGED ABOUT 55 YEARS.

¶20

…PETITIONER

¶21

(BY SRI. T. R. SATHYANARAYANA., ADVOCATE)

¶22

AND:

¶23

THE ADDITIONAL COMMISSIONER OF

¶24

COMMERCIAL TAXES ZONE 1

¶25

KALIDASA ROAD,

¶26

2 - NC: 2025:KHC:42941-DB STRP No. 33 of 2025

¶27

HC-KAR

¶28

VANIJYA THERIGE KARYALAYA, GANDHINAGAR,

¶29

BENGALURU – 560 047

¶30

…RESPONDENT

¶31

THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 PRAYING TO a) REVIEW ORDER DATED 19.03.2025 IN STA NO.3/2025 PASSED BY THIS HON’BLE COURT, IN THE INTEREST OF JUSTICE AND EQUITY; b) DIRECT THE RESPONDENT-1 TO CONSIDER THE ACTUAL CONTRACT RECEIPTS RECEIVED AS PER FORM 26 AS ISSUED BY THE REVENUE AUTHORITIES AFTER PROVIDING ELIGIBLE DEDUCTIONS AS PER STATUTE.

¶32

THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶33

CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF

¶34

¶35

NC: 2025:KHC:42941-DB STRP No. 33 of 2025

¶36

HC-KAR

¶37

ORAL ORDER

¶38

(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

¶39

A memo is filed by the learned counsel for the petitioner to get over the office objections, which reads as under:

¶40

The petitioner above named respectfully prays that this Hon’ble Court be pleased to permit him to convert the above Sales Tax Revision Petition to Review Petition, which was filed by over sight, in the interest of justice and equity.

¶41

Subject to all just exceptions, the petition

¶42

stands disposed of with liberty to the petitioner to avail remedy under Section-114 of CPC.

¶43

Sd/(B M SHYAM PRASAD) JUDGE

¶44

Sd/(T.M.NADAF) JUDGE

¶45

¶46

List No.: 1 Sl No.: 34