Tata Steel Utilities and Infrastructure Services Ltd. v. the Assistant Commissioner of
Case brief
What is this about?
Writ appeal; intra-court appeal; alternate remedy doctrine; pre-deposit 30% of disputed tax; Section 62 Karnataka Value Added Tax Act, 2003; assessment orders; Assistant Commissioner of Commercial Taxes Enforcement Mysuru; Tata Steel Utilities and Infrastructure Services Ltd; relegation to statutory appellate remedy; interest till 30.08.2019; appeal within four weeks; contentions kept open; no law laid down; fact-specific judgment; like cases alike; A.V. Vinoda v. State of Karnataka W.A.Nos.932-933/1974; Karnataka High Court Division Bench; T-RES; no costs.
What did the court decide?
Both writ appeals disposed off without costs: appellant permitted to file a statutory appeal under section 62 of the 2003 Act against the orders impugned in the writ petitions, subject to pre-deposit of 30% of disputed tax/amount due under the impugned Assessment Orders plus interest accruing thereon only till 30.08.2019, the appeal to be filed within four weeks (no delay issue then arising); all contentions kept open; no law laid down, judgment fact-specific; Registry to return the impugned Assessment Orders after retaining photostat copies.