Asst. Commissioner Of Central Tax vs Sri. Polya Ramesh
2022 Latest Caselaw 5671 Kant

     IN THE HIGH COURT OF KARNATAKA AT BENGALURU

         DATED THIS THE 29TH DAY OF MARCH, 2022

                         PRESENT

          THE HON'BLE MRS.JUSTICE S.SUJATHA

                           AND

THE HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR

                W.A.No.904/2021 (T - RES)

BETWEEN :

1.      ASST. COMMISSIONER OF CENTRAL TAX
        SUPERINTENDENT RANGE, CNWD-3,
        BENGALURU, 2ND FLOOR,
        SOUTH WING, BMTC BUILDING,
        SHIVAJINGAR, BENGALURU-560051

2.      THE COMMISSIONER OF CENTRAL TAX
        BENGALURU NORTH WEST COMMISSIONERATE,
        2ND FLOOR, SOUTH WING,
        BMTC BUILDING, SHIVAJINAGAR,
        BENGALURU-560051                ...APPELLANTS

            (BY SRI AMIT ANAND DESHPANDE, ADV.)

AND :

SRI POLYA RAMESH
S/O LATE P.GANAPATHI BHAT,
AGED ABOUT 62 YEARS,
PROPRIETOR OF M/s CAP WELL,
NO.11, KHATA NO.16/7,
KACHOHALLI INDUSTRIAL AREA,
BYLAKONNENAHALLI VILLAGE,
DASANAPURA HOBLI,
BENGALURU-562123                            ...RESPONDENT
                                   -2-




      THIS    W.A.   IS   FILED    UNDER   SECTION   4   OF   THE
KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE
ORDER PASSED IN THE WRIT PETITION NO.4489/2021 DATED
10.03.2021.

      THIS APPEAL COMING ON FOR ORDERS, THIS DAY,
S. SUJATHA, J., DELIVERED THE FOLLOWING:


                          JUDGMENT

Despite providing reasonable opportunity to the

appellants, no office objections are complied with so far.

On the other hand, I.A.No.1/2021 is filed for referring

the matter to the Hon'ble Full Bench.

2. This appeal is directed against the order

dated 10.03.2021 passed in W.P.No.4489/2021 and

connected matters, whereby the writ Court has disposed

of the writ petition following the ruling of this Court in

the case of Asiad Paints Limited vs. Union of India

reported in (2020) 79 G.S.T.R. 40 (Kar.) confirmed by

the Division Bench. The writ Court has observed that

the said order dated 19.11.2019 passed by the learned

Single Judge was taken up in W.A.No.18/2020 and

connected matters and the said appeals have been

dismissed vide judgment dated 23.02.2021 affirming the

order of the learned Single Judge dated 19.11.2019.

3. This Court in W.A.No.567/2021 and in other

similar cases filed by the revenue has consistently

followed the Division Bench decision of this Court in

W.A.No.18/2020 and connected matters (D.D.

23.02.2021).

4. There is no conflicting decision of two Co-

ordinate bench to refer the matter to the Hon'ble Full

Bench, as sought by the appellants. Hence, we find no

ground to refer the matter to the Hon'ble Full Bench, as

sought for. I.A.No.1/2021 stands dismissed.

5. Following the Co-ordinate bench decision of

this Court in W.A.No.18/2020 and connected matters

(D.D. 23.02.2021), this appeal also stands dismissed.

The appellants are directed to pay the Court fee

within a period of two weeks from today, the other office

objections are overruled.

Sd/-

JUDGE

Sd/-

JUDGE

PMR