Assistant Commissioner Of Central Tax vs M/S Theos Metals Trade Private Limited
2023 Latest Caselaw 11064 Kant

Karnataka High Court

Assistant Commissioner Of Central Tax vs M/S Theos Metals Trade Private Limited on 19 December, 2023

Author: P.S.Dinesh Kumar

Bench: P.S.Dinesh Kumar

                                                 -1-
                                                          NC: 2023:KHC:46337-DB
                                                             WA No. 1517 of 2023




                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                          DATED THIS THE 19TH DAY OF DECEMBER, 2023

                                           PRESENT
                           THE HON'BLE MR JUSTICE P.S.DINESH KUMAR
                                               AND
                   THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA
                            WRIT APPEAL NO. 1517 OF 2023 (T-RES)
                   BETWEEN:

                   1.      ASSISTANT COMMISSIONER OF CENTRAL TAX
                           RANGE-EED9 AND RANGE CODE YT0905 EAST
                           DIVISION 9, BANGALORE EAST COMMISSIONERATE,
                           BANGALORE ZONE, KARNATAKA STATE-560 071

                   2.      PRINCIPAL COMMISSIONER OF CENTRAL TAX
                           OFFICE OF THE PRINCIPAL, COMMISSIONER OF
                           CENTRAL TAX, GST COMMISSIONERATE, BENGALURU
                           EAST 6TH FLOOR, B WING, TTMC/ BMTC BUILDING
                           OLD AIRPORT ROAD, DOMLURU, BENGALURU-560 071

                   3.      CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
                           NORTH BLOCK, NEW DELHI-110 001
                           REP. BY ITS MEMBER

                   4.      THE UNION OF INDIA
Digitally signed
                           REP. BY ITS SECRETARY, DEPARTMENT
by ANUSHA V                OF REVENUE, GOVERNMENT OF INDIA
Location: HIGH             NORTH BLOCK, NEW DELHI-110 001      ...APPELLANTS
COURT OF
KARNATAKA
                   (BY SRI.AMIT ANAND DESHPANDE, CGSC)

                   AND:

                   M/S THEOS METALS TRADE PRIVATE LIMITED
                   REGISTERED OFFICE AT 318A 318B, 3 RD PHASE
                   MALUR INDUSTRIAL AREA, MALUR, KOLAR
                   KARNATAKA 563 130 REP. BY ITS DIRECTOR
                   SHRI VIJAY LOKESH MALUR                   ...RESPONDENT

                   (BY SMT. VEENA J., KAMATH, ADV. FOR
                       SRI. GOVINDRAYA KAMATH K. ADV.)
                                       -2-
                                              NC: 2023:KHC:46337-DB
                                                 WA No. 1517 of 2023




     THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO i)ALLOW THE
WRIT APPEAL BY SETTING ASIDE THE IMPUGNED INTERIM
ORDER   DATED    02/11/2023   ARISING  OUT   OF    WP
NO.22682/2023 WITH EXEMPLARY COSTS

      THIS WRIT APPEAL COMING ON FOR ORDERS, THIS
DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:

                                JUDGMENT

Heard Shri Deshpande Amit Anand, learned CGSC

for the Revenue and Smt. Veena. J. Kamath, learned

Advocate for the respondent.

2. The principle contention urged by

Shri Deshpande is that the impugned order has been

passed on incorrect pleadings and submissions made on

behalf of the petitioner. According to him, the matter is

covered by the decision of Hon'ble Apex Court in State of

Karnataka Vs. M/s Ecom Gill Coffee Trading Pvt. Ltd. 1

3. Smt. Veena Kamath submits that there is no

error in the order passed by the Hon'ble Single Judge as

the assessee has been directed to deposit 20% of the

demand.

2023 (106) KGST LJ 1 (SC)

NC: 2023:KHC:46337-DB

4. Thus, the principal ground urged in this appeal is

that the correct facts are not placed before the Hon'ble

Single Judge. If that be so, it is appropriate for the

Revenue to move the Hon'ble Single Judge for early

disposal of the writ petition.

5. Shri Deshpande submitted that the Hon'ble

Single Judge may be requested to consider his request

for vacating stay at this stage. His prayer is just and

appropriate, hence we request the Hon'ble Single Judge

to consider the Revenue's application for vacating stay.

Accordingly, this writ appeal is disposed of.

Sd/-

JUDGE

Sd/-

JUDGE

PA CT:HS