IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 6TH DAY OF FEBRUARY, 2019 P R E S E N T THE HON’BLE MR. L. NARAYANA SWAMY, ACTING CHIEF JUSTICE & THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR WRIT APPEAL NO.1437 OF 2018 (T-RES) IN W.P. No.51618 of 2017 BETWEEN:
1. State of Karnataka Represented by its Secretary, Department of Finance, Vidhana Soudha, Bangalore – 560 001.
2. The Deputy Commissioner of Commercial Taxes(Audit)-6.7, VAT Division-6, KIADB Building, 14th Cross, Peenya, 3rd Floor, Bengaluru – 560 058.
3. The Local VAT Officer, LVO-50A, DVO VAT-6, KIADB Building, 3rd Floor, 14th Cross, Peenya, Bengaluru – 560 058. :APPELLANTS (By Sri Vikram Huilgol, HCGP) AND:
G-Hanz (India) Pvt. Ltd. No.461, 1st Floor, 9th Cross, 13th Main, Gokula 1st Phase, Mathikere, Bangalore – 560 054 Represented by its Director Prashanth Prabhakar Patil Aged 50 years. :RESPONDENT This Writ Appeal is filed under S.4 of the Karnataka High Court Act, 1961, praying to set aside the Order dated 06.02.2018 passed by the learned Single Judge in W.P. No.51618 of 2017(T-RES), in the interest of justice and equity.
This Writ Appeal coming up for Preliminary Hearing along with I.A.1 of 2018, this day, P.S. Dinesh Kumar J, delivered the following:
JUDGMENT This appeal by the Revenue is presented belatedly along with an application to condone the delay. Being satisfied with the cause shown, delay of 44 days is condoned.
2. Heard Sri Vikram Huilgol, learned HCGP appearing for Revenue and perused the records.
3. The respondent herein, a registered dealer under the Central Sales Tax, 1956 and Karnataka Value Added Tax Act, 2003, had filed consolidated ‘F’ forms for one full year i.e. for the period from April 2007 to March 2008.
Revenue passed a re-assessment order rejecting the respondent’s claim on the premise that ‘F’ Forms are not filed on monthly order basis. Being aggrieved, respondent challenged re-assessment order before this Court in W.P.No.51618 of 2017. By the impugned order, learned Single Judge has quashed the re-assessment order. Hence, this appeal.
4. It is relevant to note that this Court in STRP No.20 of 2016 and connected cases decided on 13.07.2018 has ruled that ‘F’ forms can be filed for more than one Calendar month. In view of the settled position of law, we find no infirmity in the order passed by the learned Single Judge. Resultantly this appeal fails and accordingly it is dismissed.
No costs.
Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE sac*