Dismissed¶32

M/S. Swathi Hospitality Services Pvt. Ltd. v. Additional Commissioner of Commercial Taxes

Karnataka HC2 Jul 2026STA/153/2016

Case brief

AI extract

What is this about?

Swathi Hospitality Services Pvt. Ltd. v. Additional Commissioner of Commercial Taxes Zone-3, Bangalore; STA No. 153 of 2016; NC: 2026:KHC:33047-DB; High Court of Karnataka, Division Bench (S.G. Pandit and Rajesh Rai K, JJ.); decided 02.07.2026; Karnataka Value Added Tax Act, Sec.66(1); challenge to Addl. CCT (Zone)-III order dated 08.09.2016 in ZAC-03/BNG/SMR.10/15-16 (setting aside JCCT(A)-2 order dated 28.03.2015 in KVAT.AP-608/2014-15 and restoring ACCT order dated 03.09.2014 in LVO-70(Addl.), VAT Division-2); dismissed as withdrawn on appellant's memo dated 02.07.2026; no merits adjudicated.

What did the court decide?

Leave to withdraw the appeal granted; appeal dismissed as withdrawn on the appellant's memo dated 02.07.2026. ¶32

M/S. Swathi Hospitality Services Pvt. Ltd. Vs Additional Commissioner of Commercial Taxes — Karnataka HC (2026) — LawSathi Research

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NC: 2026:KHC:33047-DB STA No. 153 of 2016

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2^ND DAY OF JULY, 2026

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PRESENT

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THE HON'BLE MR. JUSTICE S.G.PANDIT

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AND

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THE HON'BLE MR. JUSTICE RAJESH RAI K SALES TAX APPEAL NO. 153 OF 2016

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BETWEEN:

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M/S. SWATHI HOSPITALITY SERVICES PVT. LTD. A PRIVATE LIMITED COMPANY, HAVING ITS CORPORATE OFFICE AT NO.5, AMAR MANSION, 2^ND FLOOR, WEST OF CHORD ROAD, RAJAJINAGAR, BANGALORE - 560 086,

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AND REPRESENTED BY ITS MANAGING DIRECTOR, SRI. GOPALAKRISHNA SHETTY.

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…APPELLANT

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(BY SRI. A MAHESH CHOWDHARY.,ADVOCATE)

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Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA

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AND:

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ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE-3, VANIJYA THERIGE KARYALAYA, GANDHINAGARA, BANGALORE-09.

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…RESPONDENT

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(BY SRI. ADITYA VIKRAM BHAT AGA)

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THIS STA IS FILED UNDER SEC.66(1) OF THE KARNATAKA VALUE ADDED TAX ACT., AGAINST THE ORDER DATED 08.09.2016 PASSED IN NO.ZAC-03/BNG/SMR.10/15-16 ON THE FILE OF THE ADDL. COMMISSIONER OF COMMERCIAL TAXES, (ZONE)-III, GANDHINAGAR, BENGALURU, SETTING ASIDE THE ORDER DATED 28.03.2015 PASSED IN

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NC: 2026:KHC:33047-DB STA No. 153 of 2016

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HC-KAR

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NO.KVAT.AP-608/2014-15 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -2, BENGALURU, AND RESTORING THE ORDER DATED 03.09.2014 PASSED IN LVO-70(ADDL.), VAT DIVISION-2, ON THE FILE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, BENGALURU.

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THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND

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HON'BLE MR. JUSTICE RAJESH RAI K

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ORAL JUDGMENT

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(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

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Learned counsel for the appellant files a memo dated