The State Of Karnataka vs Alliance Buildwell Project Pvt ...
2022 Latest Caselaw 2247 Kant

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     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 11TH DAY OF FEBRUARY 2022

                         PRESENT

         THE HON'BLE MR. JUSTICE ALOK ARADHE

                             AND

          THE HON'BLE MR.JUSTICE M.G.S.KAMAL

               W.A. No.1354 OF 2021 (T-RES)
                            IN
               W.P.No.2176 OF 2021 (T-RES)

BETWEEN:

THE STATE OF KARNATAKA
REPRESENTED BY THE PRINCIPAL SECRETARY
FINANCE DEPARTMENT
MINISTRY OF FINANCE
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU - 560 001.
                                              ... APPELLANT
(BY MR. K. HEMA KUMAR AGA)

AND:

1.    ALLIANCE BUILDWELL PROJECT PVT. LTD.,
      NO.85, KARTHIK NAGAR
      MARATHALLI, K R PURAM
      OUTER RING ROAD
      BENGALURU - 560 037
      REPTD BY ITS DIRECTOR-FINANCE
      MR. KAMALAKAR MANJANATH SHET.

2.    THE UNION OF INDIA
      REPTD. BY ITS SECRETARY
      DEPARTMENT OF REVENUE
      MINISTRY OF FINANCE
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     GOVERNMENT OF INDIA
     NORTH BLOCK
     NEW DELHI - 110 001.

3.   THE CENTRAL BOARD OF INDIRECT TAXES
     AND CUSTOMS
     THROUGH ITS CHAIRMAN
     NORTH BLOCK
     NEW DELHI - 110 001.

4.   THE NODAL OFFICER
     OFFICE OF PRINCIPAL COMMISSIONER
     OF CENTRAL TAX
     BANGALORE ZONE
     C R BUILDING, QUEENS ROAD
     BENGALURU - 560 001.

5.   THE COMMISSIONER OF CENTRAL TAX
     BENGALURU EAST COMMISSIONERATE
     HAL AIRPORT ROAD
     TTMC, BMTC BUS STAND COMPLEX
     DOMLUR, BENGALURU - 560 071.

                                        ... RESPONDENTS

(BY MR. SHANTHI BHUSHAN, ASG FOR R2)

                            ---

      THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA

HIGH COURT ACT, PRAYING TO ALLOW THE WRIT APPEAL AND

SET ASIDE THE ORDER DATED 10/03/2021 PASSED BY THE

LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WP

NO.2176/2021 (T-RES).


      THIS W.A. COMING ON FOR PRELIMINARY HEARING, THIS

DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
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                         JUDGMENT

Heard on the question of admission.

This intra court appeal has been filed against the

order dated 10.03.2021 passed by learned Single Judge

of this court in writ petition.

The issue involved in this appeal is squarely

covered by division bench judgment of this court dated

10.02.2022 passed in W.A.No.926/2021.

For the reasons assigned in the judgment dated

10.02.2022 passed in W.A.No.926/2021, this appeal

also stands dismissed.

Sd/-

JUDGE

Sd/-

JUDGE

SS