IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF MAY, 2019 PRESENT THE HON’BLE MR. JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR. JUSTICE R. DEVDAS WRIT APPEAL No.44 of 2018 (T-RES) BETWEEN:
M/s. GAURANGA FOODS REPRESENTED BY ITS PARTNER SRI PRADEEP VENUGOPAL AGED ABOUT 35 YEARS NO.462, GROUND FLOOR SRI KRISHNA TEMPLE ROAD BINNAMANGALA 1ST STAGE BANGALORE – 560 038 (BY SHRI M.N. SHANKAREGOWDA, ADVOCATE) AND:
1. THE STATE OF KARNATAKA BY ITS DECRETARY, FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU 560 001 2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN, GANDHINAGAR …APPELLANT BANGALORE – 560 009 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL VAT OFFICE – 045 NO.174, 9TH CROSS, RAKSHITA COMPLEX INDIRANAGAR BANGALORE – 560 038 (BY SHRI VIKRAM HUILGOL, HCGP R1 TO R3) …RESPONDENTS THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE ABOVE WRIT APPEAL AND SET ASIDE THE COMMON ORDER DATED 07.11.2017 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.17718 OF 2014 AND AS A CONSEQUENCE ALLOW THE WRIT PETITION.
THIS WRIT APPEAL COMING ON FOR PRELIMINARY HEARING, THIS DAY, DEVDAS J., DELIVERED THE FOLLOWING:
O R D E R Shri Vikram Huilgol, the learned High Court Government Pleader appearing for the respondent-Revenue submits that in this case the appellants have not filed reply to the Proposition Notice. Therefore, four weeks time is granted to the appellants to file reply to the Proposition Notice. Thereafter, the Assessing Authority may consider the reply and being uninfluenced by the Circular No.20/2013-14 dated 18th December, 2013, shall pass orders in view of the decision of this Court in Writ Appeal No.20 of 2018 and connected matters disposed of on 30th January, 2019.
Appeal is accordingly disposed of.
Sd/- JUDGE lnn Sd/- JUDGE