IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 06TH DAY OF FEBRUARY, 2019 PRESENT THE HON’BLE MR. L. NARAYANA SWAMY, ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR WRIT APPEAL No.18 OF 2018 (T-RES) & WRIT APPEALS No.2451-2473 of 2018 (T-RES) BETWEEN:
M/S. APKON CRUSHERS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932 REGD. OFFICE BALAVIGNESHWARA TEMPLE MYDALA URDIGERE HOBLI TUMKUR – 572 101 REPRESENTED BY ITS MANAGING PARTNER SMT.ASHA PRASANNAKUMAR AGED ABOUT 55 YEARS ... APPELLANT (BY SRI.G.M.SHARATH KUMAR, ADV. FOR SRI.G S PRASANNA KUMAR, ADV.) AND:
1. THE STATE OF KARNATAKA THROUGH SECRETARY (FINANCE) VIDHANA SOUDHA BANGALORE – 560 001 2. COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA-1 GANDHINAGAR BANGALORE - 560 009 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY) OPPOSITE TO SBM, SIRA GATE, TUMKUR – 572 012 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL VAT OFFICE-175, 2ND FLOOR, JAI BHARAT TOWER, VIVEKANANDA ROAD, TUMKUR – 572 101 ... RESPONDENTS (BY SRI. VIKRAM HUILGOL, HCGP) THESE WRIT APPEALS ARE FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE APPEAL AND SET-ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE DATED 07/11/2017 IN WRIT PETITION NOS.5534-5557/2016.
THESE APPEALS COMING ON FOR PRELIMINARY HEARING THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
J U D G M E N T Heard.
2. For the sake of convenience, parties shall be referred to as per their status in the writ petition.
3. Petitioner has challenged assessment orders for the year 2008-2009 and 2009-2010 in the instant writ petitions. The Hon’ble Single Judge has disposed of a batch of petitions granting liberty to the petitioners to avail appeal remedy under the provisions of KVAT Act, 2003.
4. In the writ petitions, petitioner, inter alia prayed for a declaration that Circulars No. 14/2013-14 and 20/2013-14 as ultra vires the provisions of KVAT Act. The Hon’ble Single Judge has ruled that the Circulars are not beyond the scope of Section 15 of KVAT Act.
5. Shri Vikram Huilgol, the learned High Court Government Pleader, on instructions, submits that if an appeal is filed, the appellate authority shall consider the same wholly uninfluenced by the said Circulars.
6. His submission is placed on record and these writ appeals are disposed of with a direction to the respondents to consider petitioner’s appeal on merits, if filed within a period of thirty days from today.
Appeals are accordingly disposed of. No costs.
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ACTING CHIEF JUSTICE Sd/- JUDGE lnn