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.1430 OF 2018 (T-RES) BETWEEN:
1. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001.
2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560 009.
3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-6.6), DVO-6, KIADB BUILDING, ‘B’ BLOCK, 3RD FLOOR, PEENYA INDUSTRIAL AREA, PEENYA 2ND STAGE, BENGALURU-560 058.
... APPELLANTS (BY SRI VIKRAM A. HUILGOL, HIGH COURT GOVERNMENT PLEADER ) AND:
M/S. TAHAMINING COMPANY HONNEBAGI ROAD, NEW EXTENSION JOGIHALLI ROAD, CHIKKANAYAKANAHALLI-572 214, REPRESENTED BY ITS PROPRIETOR, MR. B.S. NAWAB SAB.
... 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 16.01.2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS COURT IN WRIT PETITION NO.29072 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 16-01-2018 passed by the learned Single Judge in allowing the W.P.No.29072 of 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 appeals, I.A.No.1 of 2018 filed for condonation of delay stands rejected.
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JUDGE JUDGE rsk/-