Mfar Developers Private Limited vs The Union Of India
2021 Latest Caselaw 162 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 5TH DAY OF JANUARY, 2021

                         PRESENT

       THE HON'BLE MRS.JUSTICE B.V.NAGARATHNA

                           AND

           THE HON'BLE MRS.JUSTICE M.G.UMA

     W.A.No.3770/2019 c/w W.A.No.3771/2019 (T -RES)

BETWEEN:

MFAR Developers Private Limited.,
Having office at: 3, Lavelle Road,
St.Marks Road, Bangalore - 560 001.
Through Mr. R.N.Nagaraja Gupta,
Chief Financial Officer.
                                              ... Appellant
                                               (Common)

(By Sri. J.K.Mittal, Advocate for Sri. Vikram Unni
  Rajagopal, Advocate (VC))

AND:

1.     The Union Of India,
       Through its Secretary,
       Department of Revenue,
       Ministry of Finance,
       North Block, New Delhi - 110 011.

2.     The Assistant Commissioner Of Central Tax,
       The Office of the Commissioner of Central Tax,
       Audit-II Commissionerate,
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     JSS Tower, 100 Feet Ring Road,
     Banashankari IIIrd Stage,
     Bengaluru - 560 085.

3.   The Commissioner of Central Tax (AUDIT)
     Audit - II Commissionerate
     JSS Tower, 100 Feet Ring Road,
     Banashankari IIIrd Stage,
     Bengaluru - 560 085.

4.   The Principal Commissioner Service Tax-I
     Commissionerate
     Traffic & Transit Management Centre,
     BMTC Building, 4th Floor,
     Above BMTC Bus Stand, Domlur,
     Bengaluru - 560 071.

5.   The Commissioner of central Tax
     Bengaluru - North Commissionerate,
     HMT Bhawan, Ganga Nagar,
     Bengaluru - 560 032.            ... Respondents
                                        (Common)

(By Sri. Jeevan J. Neeralgi, Advocate for R-2 to R-5,
  R-1 Served )


      W.A.No.3770/2019 is filed under Section 4 of the
Karnataka High Court Act praying to set aside the order
dated 04/04/2019 passed by the learned Single Judge on
IA No.2/2019 in WP.No.9566/2019 (T-RES) and
consequently    dismiss     IA.No.2/2019      in    WP
No.9566/2019.

      W .A.No.3771/2019 is filed under Section 4 of the
Karnataka High Court Act praying to set aside the order
dated 28/08/2019 passed by the learned Single Judge on
IA No.3/2019 in WP.No.9566/2019 (T-RES) and
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consequently dismiss IA.No.3/2019 in WP No.9566/2019
[T-RES].


      These appeals coming on for Preliminary Hearing
this day, NAGARATHNA, J., delivered the following:


                       JUDGMENT

Sri Jeevan J. Neeralgi, learned counsel appearing

for respondents 2 to 5 submits that the writ petition is

listed for final hearing and therefore, pendency of writ

appeals and the interim order passed in these appeals

may not come in the way of expeditious disposal of the

writ petition.

2. By way of response, learned counsel for appellant

submits that the interim order granted in these appeals

may be continued till the disposal of the writ petition and

the appeals may be accordingly disposed.

3. We find force in the contentions of learned counsel

on both sides. In the circumstances, we dispose these

appeals by extending the interim order granted by this

Court on 22.10.2020 in these appeals till the disposal of

the writ petition.

4. It is needless to observe that on account of

aforesaid direction, appellant shall not procrastinate the

matter before the learned Single Judge.

5. Both parties are directed to co-operate with the

learned Single Judge for expeditious disposal of the writ

petition which is stated to be taken up for final hearing

shortly.

No costs.

Sd/-

JUDGE

Sd/-

JUDGE

PKS