Karnataka High Court
M/S Karthika Readymade Garments vs The State Of Karnataka on 22 November, 2023
Author: S.Sunil Dutt Yadav
Bench: S.Sunil Dutt Yadav
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NC: 2023:KHC-D:13653-DB
STA No. 100002 of 2022
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 22ND DAY OF NOVEMBER, 2023
PRESENT
THE HON'BLE MR JUSTICE S.SUNIL DUTT YADAV
AND
THE HON'BLE MR JUSTICE VIJAYKUMAR A.PATIL
SALES TAX APPEAL NO. 100002 OF 2022
BETWEEN:
M/S. KARTHIKA READYMADE GARMENTS,
2025, GANPATHGALLI, BELAGAVI-590002,
TIN NO.29450263071,
R/BY AUTHORIZED SIGNATORY,
SRI. I. MURUGAN S/O. IYYADURAI,
AGED ABOUT 53 YEARS,
R/O. WARD NO.51, 4TH LINE,
SHIVAJINAGAR, BELAGAVI-590016.
... APPELLANT
(BY SMT. V. VIDYA IYER, ADVOCATE)
AND:
THE STATE OF KARNATAKA,
SHIVAKUMAR
HIREMATH DEPARTMENT OF COMMERCIAL TAXES,
Digitally signed by
ADDITIONAL COMMISSIONER OF
SHIVAKUMAR
HIREMATH
Date: 2023.11.29
COMMERCIAL TAXES, ZONE-II,
12:56:05 +0530
6TH FLOOR, VTK-1, GANDHINAGAR,
BENGALURU-560001.
... RESPONDENT
(BY SMT. GIRIJA HIREMATH, HCGP)
THIS STA FILED UNDER SECTION 66(1) OF THE
KARNATAKA VALUE ADDED TAX ACT, 2003, PRAYING TO
APPEAL AGAINST ORDER PASSED BY THE ADDITIONAL
COMMISSIONER OF COMMERCIAL TAXES, ADCOM/ZONE-
II/BGV/SMR-05/2020-21 DATED 08.03.2022 AND ALSO
CTO/(AUDIT)-3/BGV/PRO/2021-22/B- DATED 20.04.2022, IN
THE INTEREST OF JUSTICE AND EQUITY.
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NC: 2023:KHC-D:13653-DB
STA No. 100002 of 2022
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
S.SUNIL DUTT YADAV, J., DELIVERED THE FOLLOWING:
JUDGMENT
The memo for withdrawal has been filed, which reads
as under:
"MEMO FOR WITHDRAWAL:
The Appellant intends to avail the benefit of
Karasamadhana Scheme, 2023 under the
Government Order No.FD 07 CSL 2023, Bengaluru
dated 18.07.2023. Under the said scheme, certain
conditions are imposed for availing the benefit under
the Scheme. Condition No.6.3 stipulates thus:
"6.3. Where a dealer has filed an appeal or any
application against the order or proceedings
relating to arrears of tax and/or arrears of
penalty and interest before any Appellate
Authority or Court and disposal of such
application is still pending, the dealer shall
withdraw such appeal or other application
before availing the benefit of waiver of arrears
of penalty and interest under this Scheme. The
dealer shall file a declaration in support of
withdrawal of appeal or other application in
Annexure-II along with application for waiver
of arrears of penalty and interest in Annexure-I
appended to this Order. Such application and
NC: 2023:KHC-D:13653-DB
declaration shall be filed for each year
separately."
In view of the above condition, this Hon'ble
Court be pleased to permit the Appellant to withdraw
the above appeal with liberty to avail the benefit
under the Scheme as stated above, in the interest of
justice and equity."
2. In the light of the same, the appeal is
dismissed.
3. Liberty is reserved as sought for in the memo.
Sd/-
JUDGE
Sd/-
JUDGE
BSR
CT:BCK
