IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JULY, 2019 PRESENT THE HON’BLE MRS.JUSTICE B.V.NAGARATHNA AND THE HON’BLE MRS.JUSTICE S.SUJATHA R.P.No.457/2018 & R.P.Nos.69-72/2019 IN CEA Nos.6/2018 and 7-10/2018 BETWEEN :
1. M/S TRISHUL ARECANUT GRANULES PVT LTD MEGALAHALLI, BHIMASAMUDRA POST, CHITRADURGA DISTRICT-577520, (REPRESENTED BY ITS MANAGING DIRECTOR SRI.H.S.NATARAJ, S/O.LATE SHRI.GURUSHANTHAPPA, AGED ABOUT 52 YEARS.
2. SRI H. S. NATARAJ S/O.LATE SHRI GURUSHANTHAPPA, AGED ABOUT 52 YEARS, MEGALAHALLI, BHIMASAMUDRA, CHITRADURGA DISTRICT-577520.
... PETITIONERS (By Sri.G. SHIVADASS, SR. ADV. FOR Sri. B. VENUGOPAL, ADV.) AND:
COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH WEST COMMISSIONERATE, TTMC COMPLEX, SHIVAJINAGAR, BANGALORE 560 001. ... RESPONDENT THESE REVIEW PETITIONS ARE FILED UNDER ORDER 47 RULE 1 OF THE CPC, PRAYING TO REVIEW THE ORDER IN CEA NO.6/2018 AND 7-10/2018 DATED 14.06.2018 AND PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.
THESE REVIEW PETITIONS COMING ON FOR ORDERS THIS DAY, NAGARATHNA J., MADE THE FOLLOWING:
O R D E R We have heard learned Senior counsel for the petitioners and perused the material on record.
2. The main thrust of the submission of the learned Senior counsel is that the Tribunal having remanded the matter to the Original Authority, an opportunity may be given to the petitioners to cross- examine the supplier of Cotton Canvas Bags. Therefore, on the strength of the liberty reserved by the Hon'ble Supreme Court, these Review Petitions have been filed.
3. Learned Senior counsel further submits that unless this Court permits cross examination of the supplier of Cotton Canvas Bags, the Original Authority may not permit and therefore, the Review Petitions have been filed. However, we find that the same may not be the reason to review the judgment dated 14.6.2018.
4. At this stage, learned Senior counsel submits that permission may be granted to withdraw these Review Petitions with liberty to make a request before the Original Authority seeking permission to cross examine the supplier of Cotton Canvas Bags.
5. The submission of the learned Senior counsel is placed on record.
6. In the circumstances, the Review Petitions are dismissed as withdrawn reserving liberty to the petitioners herein to make a request before the Original Authority for permission to cross examine the supplier of Cotton Canvas Bags. It is needless to observe, if such a permission is sought by the petitioners herein, the same shall be considered in accordance with law.
In view of the disposal of the review petitions, I.A.No.2/2019 stands disposed.
Sd/- JUDGE Sd/- JUDGE Dvr: