M/S Park Square Infra Tech Vs the Joint… — Writ and Judicial Review | Karnataka HC (2025)

M/S Park Square Infra Tech Vs the Joint… — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petition disposed of with liberty to the petitioner to file an appeal under Section 63 of the KVAT Act before the Karnataka Appellate Tribunal; benefit of Section 14 of the Limitation Act if the appeal is filed within six weeks; interim order to continue for six weeks.

Issue for consideration

Whether the writ petition challenging the CAS Orders dated 29.12.2023 and seeking consideration of the rectification applications should be adjudicated on its merits, or disposed of in view of the equally efficacious alternative remedy of appeal under Section 63 of the KVAT Act before the Karnataka Appellate Tribunal.

Court's answer

Without expressing any opinion on the merits/demerits of the rival contentions, the Court deemed it just and appropriate to dispose of the petition, having regard to the availability of an equally efficacious alternative remedy by way of appeal under Section 63 of the KVAT Act before the Karnataka Appellate Tribunal, Bengaluru.

Ratio / Principle

Liberty was reserved to the petitioner to file an appropriate appeal before the Karnataka Appellate Tribunal under Section 63 of the KVAT Act.

Key takeaways

If such appeal is preferred before the Karnataka Appellate Tribunal within a period of six weeks, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act.ratio¶35
The interim order granted in the present petition shall continue for a period of six weeks.ratio¶35

Detailed headnote1 paragraphs

Writ Petition (T-RES) under Articles 226 and 227 of the Constitution, disposed of by the High Court of Karnataka at Bengaluru (Justice S.R. Krishna Kumar, 14 March 2025) without entering into merits. M/s Park Square Infra Tech, a partnership firm, had sought (i) quashing of the order dated 29.12.2023 bearing CAS Order Nos. 360263107.01 and 397263109.01 passed by the Joint Commissioner of Commercial Taxes (Appeals)-4 under Section 69(1) r/w Sections 41(2) and 62(6) of the KVAT Act, 2003 (Annexure-M), (ii) consideration of its rectification applications dated 24.11.2020 and 17.03.2021 (Annexures G1 to G4), and (iii) restraint on coercive recovery pursuant to the demand notice (Annexures A to D) for assessment years 2013-14 and 2014-15. Holding that an equally efficacious alternative remedy lay in an appeal under Section 63 of the KVAT Act before the Karnataka Appellate Tribunal, Bengaluru, the Court disposed of the petition reserving liberty to appeal; if the appeal is filed within six weeks the petitioner would get the benefit of Section 14 of the Limitation Act, and the interim order was continued for six weeks. No precedent was cited and no opinion was expressed on the merits.

1 -

NC: 2025:KHC:10774 WP No. 5568 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 14^TH DAY OF MARCH, 2025

BEFORE

THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 5568 OF 2024 (T-RES)

BETWEEN:

M/S. PARK SQUARE INFRA TECH NO.621, 21^ST ‘A’ MAIN, 2^ND SECTOR, HSR LAYOUT, 2^ND SECTOR, HSR LAYOUT, BENGALURU – 560 102. A PARTNERSHIP FIRM, FORMED UNDER PARTNERSHIP ACT-1932, REPRESENTED BY ITS PARTNER, G. VASUDEVA.

…PETITIONER

(BY SRI. D.R.KAPAL GANTI, ADVOCATE)

AND:

THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4, SHANTHINAGARA, BENGALURU – 560 027.

Digitally signed by LEELAVATHI S R

Location: High Court of Karnataka

THE COMMERCIAL TAX OFFICER, (AUDIT)-4.5, DVO-4, BENGALURU – 560 047.

STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU – 560 001.

…RESPONDENTS

(BY SMT. JYOTI M. MARADI, HCGP)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE R-1 AUTHORITY U/S 69(1) R/W SEC 41(2)

2 -

NC: 2025:KHC:10774 WP No. 5568 of 2024

AND 62(6) OF KVAT ACT, 2003. DATED:29.12.2023 BEARING CAS ORDER NOs 360263107.01 AND 397263109.01 VIDE ANNEXURE-M DIRECT THE R-1 AUTHORITY TO CONSIDER THE RECTIFICATION APPLICATION FILED BY THE PETITIONER DATED:24.11.2020 AND 17.03.2021 VIDE ANNEXURE-G1 TO G4 AND PASS APPROPRIATE ORDER.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

“(i) Issue a Writ of Certiorari, or in the like nature of writ, quashing the impugned order passed by the 1st respondent authority under section 69(1) R/W. Section 41(2) and 62(6) of KVAT ACT, 2003. Dated 29.12.2023 bearing CAS order No's 360263107.01 and 397263109.01 vide ANNEXURE -M in the interest of justice;

(ii) Issue a Writ of Mandamus or in the like nature of writ, directing the 1st respondent authority to consider the rectification application filed by the petitioner dated 24.11.2020 and 17.03.2021 vide ANNEXURE-G to G3 and pass appropriate order.

(iii) Issue a Writ of Prohibition or any other writ of like nature, directing the 2nd respondent not to proceed with coercive steps by way of any recovery proceedings of whatsoever in nature, against the petitioner in respect of Assessment Year's 2013-14 and 2014-15 under the impugned order and demand notice vide ANNEXURE-A to

3 -

NC: 2025:KHC:10774 WP No. 5568 of 2024

ANNEXURE-D, till disposal of rectification applications 24.11.2020 and 17.03.2021.

(iv) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.”

2. Heard learned counsel for the petitioner and learned

HCGP for the respondent and perused the material on record.

Though several contentions have been urged by the petitioner in support of its claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short “the KVAT Act”) before the Karnataka Appellate Tribunal, Bengaluru, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition, reserving liberty in favour of the petitioner to file appropriate appeal before the Karnataka Appellate Tribunal, under Section 63 of the KVAT Act. If such an appeal is preferred by the petitioner before the Karnataka Appellate Tribunal within a period of six weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act. Further, the interim order granted in the present petition shall continue for a period of six weeks from today.

4 -

NC: 2025:KHC:10774 WP No. 5568 of 2024

4. Subject to the aforesaid observations, directions and liberty

reserved in favour of the petitioner, the petition stands disposed of.

Sd/(S.R.KRISHNA KUMAR)

JUDGE

BMC List No.: 1 Sl No.: 73 CT:SK