Karnataka High Court
M/S. Mookambika Traders vs State Of Karnataka on 1 December, 2023
-1-
NC: 2023:KHC-D:14075
WP No. 112082 of 2014
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 1ST DAY OF DECEMBER, 2023
BEFORE
THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
WRIT PETITION NO. 112082 OF 2014 (T-RES)
BETWEEN:
M/S. MOOKAMBIKA TRADERS,
BEING REPRESENTED BY ITS PARTNER,
SMT. A. THAMIL SELVI W/O. S. R. AYYADURAI,
AGED ABOUT: 55 YEARS, D.NO. 174/F,
VIDYANAGAR, HAVERI-581 110.
...PETITIONER
(BY SRI. SHANTHAVEERAPPA K ABBIGERI, AND
ABBIGERI KALLAPPA, ADVOCATES)
AND:
1. STATE OF KARNATAKA,
REPRESENTED BY IT'S PRINCIPAL SECRETARY,
FINANCE DEPARTMENT, VIDHANA SOUDHA,
BANGALORE-560001.
2. COMMISSIONER OF COMMERCIAL TAXES,
COMMERCIAL TAX BUILDING,
Digitally
signed by GANDHINAGAR, BANGALORE-560009.
VN
VN BADIGER
BADIGER Date: 3. THE COMMERCIAL TAX OFFICER (AUDIT-1),
2023.12.06
11:21:09 NAVANAGAR, HUBLI-580025.
+0530
4. THE COMMERCIAL TAX OFFICER,
(INTELLIGENCE-3), HAVERI-581110.
5. THE JOINT COMMISSIONER OF COMMERCIAL
TAXES, (APPEALS), DHARWAD DIVISION,
NAVANAGAR, HUBLI-580025.
...RESPONDENTS
(BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R1 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
-2-
NC: 2023:KHC-D:14075
WP No. 112082 of 2014
DECLARE THAT SECTION 39 OF THE KARNATAKA VALUE ADDED TAX
ACT, 2003 AS ULTRA VIRES OF CONSTITUTIONAL MANDATE
ENSHRINED UNDER ARTICLE 14 AND ARTICLE 265 OF THE
CONSTITUTION OF INDIA AND THEREBY STRIKE DOWN AND
REMOVE THE SAID SECTION 39 FROM THE STATUTE BOOK NAMELY
THE KARNATAKA VALUE ADDED TAX ACT,2003 AND ISSUE OF WRIT
OF CERTIORARI OR ANY ORDER IN THE NATURE OF WRIT OF
CERTIORARI QUASHING THE IMPUGNED ANNEXURES NAMELY 1)
ANNEXURE-A: THE NOTICE DATED 08.02.2013 BEARING
ASSIGNMENT NO. FOR VAT-19021440 ISSUED IN FORM VAT 275
ISSUED BY THE COMMERCIAL TAX OFFICER (AUDIT-1), NAVANAGAR,
HUBLI 2) ANNEXURE-B: THE NOTICE DATED 28.01.2014 BEARING
ASSIGNMENT NO. FOR VAT-19021440 ISSUED IN FORM VAT 275
ISSUED BY THE COMMERCIAL TAX OFFICER (AUDIT-1), NAVANAGAR,
HUBLI 3) ANNEXURE-C: NOTICE DATED 18.02.2014 ISSUED
U/S.39(1), U/S.72(2) AND U/S.36 OF THE KVAT ACT-2003 FOR TAX
PERIOD SEPTEMBER, 2007 ISSUED BY THE COMMERCIAL TAX
OFFICER (AUDIT-1), NAVANAGAR, HUBLI (4) ANNEXURE-E:
ASSESSMENT ORDER DATED 02.03.2014 ISSUED U/S.39(1),
U/S.72(2) AND U/S.36 OF THE KVAT ACT-2003 FOR THE TAX PERIOD
CALENDAR MONTH OF SEPTEMBER, 2007 ISSUED BY THE
COMMERCIAL TAX OFFICER (AUDIT-1), NAVANAGAR, HUBLI (5)
ANNEXURE-F: TRUE COPY OF THE ORDERED DATED 31.10.2014 IN
APPEAL NO.AP/KVAT-289/2014-15 PASSED U/S.62 (6) OF THE KVAT
ACT, 2003 BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES,
(APPEALS), DHARWAD DIVISION, HUBLI.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN
'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
-3-
NC: 2023:KHC-D:14075
WP No. 112082 of 2014
ORDER
1. Learned counsel for the petitioner would submit
that the issue involved in this case is covered by the
judgment of this Court in Sales Tax Review Petition
No.100004/2014 in terms of order dated 30.05.2017.
2. Learned Additional General Advocate does not
dispute the submission.
3. Since it is stated that the issue involved is in
favour of the petitioner, the writ petition is allowed and
the impugned order dated 02.03.2014 marked at
Annexure-E in proceeding No.CTO/AUD-1/HBL/B-/13-
14/B-288 and the order dated 31.10.2014 marked at
Annexure-F in Appeal No.AP/KVAT-289/2014-15 are
quashed.
Sd/-
JUDGE
KGK/ct-an
