IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 23RD DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT WRIT APPEAL NO.1314 OF 2018 (T-RES) BETWEEN:
1. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001.
2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, VAT-AUDIT-1, MALNAD DIVISION, SUVARNA KARNATAKA COMMERCIAL TAXES, BUILDING, 100 FT. ROAD, “A” BLOCK 12TH CROSS, GOPALAGOWDA EXTN., SHIVAMOGGA-577 205. ... APPELLANTS (BY SRI VIKRAM A. HUILGOL, HIGH COURT GOVERNMENT PLEADER) AND:
M/S. SRI RAGHAVENDRA ENTERPRISES CKS SCHOOL ROAD, KARIGOWDA COLONY, HASSAN, REPRESENTED BY ITS PARTNER, SRI N. LEELAKUMAR, AGED ABOUT 54 YEARS. ... RESPONDENT (RESPONDENT IS SERVED AND UNREPRESENTED) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO ALLOW THE WRIT APPEAL AND SET ASIDE THE ORDER DATED 30.01.2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NO.54233 OF 2017 (T-RES).
***** THIS WRIT APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order dated 30-01-2018 passed by the learned Single Judge in allowing the W.P.No.54233 2017 by following the earlier order of this Court, the State has preferred this appeal.
2. Learned Single Judge placed reliance on the judgment in M/s. WS Retail Services Private Limited V/S The State of Karnataka and others in W.P.No.33176 of 2017 rendered on 14-11-2017 and disposed off the writ petition.
3. The learned Government Advocate submits that the said order was challenged before the Division Bench of this Court wherein, by a judgment reported in 2018(92) KGST L.J. 208 (HC) (DB), this Court had dismissed the appeals. Under these circumstances, nothing further survives for consideration. Accordingly, the appeal stands dismissed.
In view of dismissal of the appeal, I.A.No.1 of 2018 filed for condonation of delay stands rejected.
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JUDGE JUDGE rsk/-