Union Of India vs M/S Total Environment Living ...
2022 Latest Caselaw 1583 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 2ND DAY OF FEBRUARY 2022

                        PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                           AND

           THE HON'BLE MR. JUSTICE M.I. ARUN

             W.A. NO.1107 OF 2021 (T-RES)
                          IN
             W.P.NO.8625 OF 2021 (T-RES)

BETWEEN:

1.     UNION OF INDIA
       THROUGH ITS REVENUE SECRETARY
       MINISTRY OF FINANCE
       (DEPARTMENT OF REVENUE)
       NO.128A, NORHT BLOCK
       NEW DELHI 110001.

2.     THE CENTRAL BOARD OF INDIRECT TAXES
       AND CUSTOMS
       THROUGH ITS CHAIRMAN
       NORTH BLOCK
       NEW DELHI 110001.

3.     GOODS AND SERVICES TAX COUNCIL
       FIFTH FLOOR, TOWER II
       JEEVAN BHARTI BUILDING
       JANAPATH ROAD
       CONNAUGHT PLACE
       NEW DELHI 110001.

4.     THE COMMISSIONER OF CENTRAL TAXES
       BANGALORE EAST
       C.R. BUILDING
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       QUEENS ROAD
       BENGALURU 560001.

5.   THE ASSISTANT COMMISSIONER OF CENTRAL TAXES
     EAST DIVISION-7
     BANGALORE BUS STAND
     HAL AIRPORT ROAD, DOMLUR
     BENGALURU 560071.
                                         .... APPELLANTS
(BY MR. JEEVAN J. NEERALGI, AGA)

AND:

1.     M/S TOTAL ENVIRONMENT LIVING SPACES PVT. LTD.
       HAVING ITS REGD. OFFICE AT
       IMAGINE NO.78, ITPL MAIN ROAD
       EPIP ZONE, WHITEFIELD ROAD
       BENGALURU 560066
       REPRESENTED BY ITS DIRECTOR
       SRI. SUMIT CHOWDHURU
       S/O SRI. S.N. CHOWDHURY
       AGED ABOUT 41 YEARS
       R/AT NO.306,TEAM EMERALD 7
       RUSTAMBAG, MAIN ROAD
       KODIHALLI, BENGALURU 560017.

2.     THE STATE OF KARNATAKA
       THROUGH THE GOVERNMENT PLEADER
       HIGH COURT OF KARNATAKA
       BENGALURU 560001.
                                           ... RESPONDENTS
                            ---

     THIS W.A. IS FILED UNDER SEC.4 OF THE KARNATAKA
HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED
ORDER, DATED 25/08/2021, PASSED BY THE LEARNED SINGLE
JUDGE OF THIS HON'BLE COURT IN WP NO.8625/2021.

     THIS W.A. COMING ON FOR PRELIMINARY HEARING, THIS
DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
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                         JUDGMENT

Mr.Jeevan J.Neeralgi, learned Additional Government

Advocate for the appellants.

This intra Court appeal under Section 4 of the

Karnataka High Court Act, 1961 has been filed against an

order dated 25.08.2021 passed by the learned Single Judge

in W.P.No.8625/2021.

2. When the matter was taken up today, learned

counsel for the appellant fairly submitted that the

controversy involved in this appeal is covered by a Division

Bench decision of this Court dated 01.02.2021 passed in

W.A.No.461/2020 (T-Res).

3. For the reasons assigned in the aforesaid judgment

and with a view to maintain parity, the appeal fails and is

hereby be dismissed.

Sd/-

JUDGE

Sd/-

JUDGE RV