IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF FEBRUARY, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA WRIT PETITION NO.25412 OF 2015 AND WRIT PETITION NOS.38369-38379 OF 2015 (T-KST) BETWEEN:
M/s.Aishwarya Fort Near R.T.O Office Turvanur Road Chitradurga – 577 501 Represented by its Partner Sri.Arun Kumar Aged 60 years S/o Sri Narasimha Shetty …PETITIONER (By Sri Malhara Rao, Advocate) AND:
1. State of Karnataka By its Secretary Finance Department Vidhana Soudha Bangalore – 560 001.
2. The Commissioner of Commercial Taxes Vanijya Therige Karyalaya Gandhinagar Bangalore – 560 009.
3. The Commercial Tax Officer (Audit and Recovery) Challakere (Karnataka) 577 522. (By Sri.T.K.Vedamurthy, AGA) …RESPONDENTS These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India praying to quash the order dated 29.04.2015 passed by the R-3 under Section 39(1) of the KVAT Act 2003 read with Rule 46 of the KVAT Rules 2005 for the period 01.04.2008 to 31.03.2009 in file Cas No.298502421 (Annexure-E) and etc.
These Writ Petitions coming on for Hearing, this day, the Court made the following:
O R D E R Learned counsel appearing for the parties submit ad-idem that the issue involved herein is akin to the subject matter considered by the Division Bench of this Court in Writ Appeal No.6441/2017 wherein it is held thus:
“2. In view of availability of the statutory remedy of an appeal to the appellant, the learned Single Judge has declined to interfere with the order impugned by giving liberty to the appellant to avail of the statutory remedy. We clarify that the questions raised by the appellant are kept open and the observations made by the learned Single Judge shall not prejudice the appellant before the Appellate Authority. With the above observations, the appeal stands disposed of.
3. At this stage, the appellant’s counsel prays for two weeks’ time to present an appeal against the order impugned in the writ petition, in accordance with law. Time sought for is granted.”
2. In view of the aforesaid, these Writ Petitions stand disposed of in terms of the said order providing liberty to the petitioner to resort to the appellate remedy available under the statute.
All rights and contentions of the parties are left open. If such an appeal is filed within a period of two weeks, the appellate authority shall consider the matter on merits in accordance with law without objecting to the aspect of limitation.
With the aforesaid observations and directions, Writ Petitions stand disposed of.
Sd/- JUDGE Prs*