State Of Karnataka vs M/S. Skanda Distributors
2021 Latest Caselaw 2656 Kant

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 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 6TH DAY OF JULY, 2021

                      PRESENT

       THE HON'BLE MR. JUSTICE ALOK ARADHE

                        AND

THE HON'BLE MR. JUSTICE HEMANT CHANDANGOUDAR

               S.T.R.P. NO.330 OF 2017
BETWEEN:

STATE OF KARNATAKA
REPRESENTED BY THE SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU-560 001.
                                          ...PETITIONER

(BY SRI K. HEMA KUMAR, AGA)

AND:

M/S. SKANDA DISTRIBUTORS
NO.374/B, 12TH MAIN ROAD
80 FEET ROAD, SRINIVASA NAGAR
BENGALURU-560 050.
                                         ...RESPONDENT

(BY SRI M.N. SHANKARE GOWDA, ADVOCATE)

                        ---

    THIS STRP IS FILED UNDER SECTION 65(1) OF THE
KARNATAKA VALUE ADDED TAX ACT, AGAINST THE
JUDGMENT DATED 19.08.2016 PASSED IN STA.NO.902 TO
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913/2012 ON THE FILE OF THE KARNATAKA APPELLATE
TRIBUNAL BANGALORE, PARTLY ALLOWING THE APPEALS
AND UPHOLDING THE ORDER DATED 26.12.2011 PASSED BY
JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3
BENGALURU IN APPEAL NO.VAT-AP-2140 TO 2151/10-11,
DISMISSING THE APPEAL FILED BY THE APPELLANT
CONFIRMING THE REASSESSMENT ORDER PASSED UNDER
SECTION 39(1) OF THE KVAT ACT DATED 22.11.2010 BY THE
COMMERCIAL TAX OFFICER (RECOVERY-12) BENGALURU.
IMPOSING HIGHER RATE OF TAX WITH PENALTY AND
INTEREST UNDER SECTION 72(2) AND 36 OF THE ACT FOR
THE TWELVE TAX PERIODS FROM APRIL 2007 TO MARCH
2008.

    THIS STRP COMING ON FOR HEARING, THIS DAY,
ALOK ARADHE J., MADE THE FOLLOWING:

                             ORDER

Mr. K. Hema Kumar, learned Additional

Government Advocate for the petitioner.

Mr. M.N. Shankare Gowda, learned counsel for the

respondent.

This petition under Section 65(1) of the Karnataka

Value Added Tax Act,2003 (hereinafter referred to as

the Act for short) wherein the petitioner has assailed the

order dated 19.08.2016 passed by the Karnataka

Appellate Tribunal, Bengaluru in STA Nos.902-913/2016

(hereinafter referred to as 'the tribunal' for short).

2. The matter is taken up today. The learned

counsel for the petitioner submits that the aforesaid

order dated 19.08.2015 has been rectified by the

Tribunal by an order dated 26.04.2018 and hence he

submits that liberty may be granted to challenge the

order dated 26.04.2018.

3. In view of the aforesaid submission and taking

into account the order dated 19.08.2015 has already

rectified by the Tribunal by order dated 26.04.2018,

nothing survives for adjudication in this petition.

However, liberty is reserved to the petitioner to

challenge the order dated 26.04.2018 if so advised.

In the result, the petition stands disposed of.

Sd/-

JUDGE

Sd/-

JUDGE HR