IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 25TH DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S.G.PANDIT WRIT APPEAL NO.1429 OF 2018 (T-RES) BETWEEN:
1. THE STATE OF KARNATAKA DEPARTMENT OF EXCISE BY ITS PRINCIPAL SECRETARY M.S. BUILDING BENGALURU- 560 001.
2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX (AUDIT)-6.4 3RD FLOOR, KIADB BUILDING PEENYA 2ND STAGE BENGALURU - 560 058.
(BY SRI:VIKRAM HUILGOL, HIGH COURT GOVERNMENT PLEADER) ... APPELLANTS AND:
M/S. J.M. BAR AND RESTAURANT REPRESENTED BY ITS PROPRIETOR ANJANAPPA AGED ABOUT 69 YEARS NO.238, SRI LAXMI COMPLEX NANJAPPA CIRCLE VIDYARANYAPURA BENGALURU - 560 073.
(BY SRI:AKARSH S.KANADE, ADVOCATE) ... RESPONDENT 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 12.12.2017 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NO.38215 OF 2017.
***** THIS WRIT APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order dated 12.12.2017 passed in Writ Petition No.38215 of 2017 by the learned Single Judge in disposing off the writ petition by following the earlier order of this Court, the State has preferred this appeal.
2. The learned Single Judge by placing reliance on the judgment in the case of M/s.WS Retail Services Private Limited Vs The State of Karnataka and Others in Writ Petition No.33176 of 2017 rendered on 14.11.2017, 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.1 of 2018 filed for condonation of delay stands rejected.
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JUDGE JUDGE *bgn/-