M/S Linde India Ltd vs State Of Karnataka
2024 Latest Caselaw 19309 Kant

Karnataka High Court

M/S Linde India Ltd vs State Of Karnataka on 1 August, 2024

Author: Jyoti Mulimani

Bench: Jyoti Mulimani

                                                -1-
                                                         NC: 2024:KHC-D:10873
                                                       WP No. 102096 of 2018




                                IN THE HIGH COURT OF KARNATAKA,
                                         DHARWAD BENCH
                              DATED THIS THE 1ST DAY OF AUGUST, 2024
                                              BEFORE
                             THE HON'BLE MS. JUSTICE JYOTI MULIMANI
                             WRIT PETITION NO. 102096 OF 2018 (T-RES)
                      BETWEEN:

                      M/S. LINDE INDIA LTD.,
                      (FORMERLY BOC INDIA LTD.),
                      PREMISES OF JSW STEEL LTD.,
                      TORANAGALLU, SANDUR TALUQ,
                      REPRESENTED BY ITS DY. GENERAL MANAGER,
                      SRI. R.RANGARAJAN, AGED ABOUT 41 YEARS,
                      S/O. SRI. R.RANGASAMY.
                                                                   ...PETITIONER
                      (BY SRI. M.THIRUMALESH AND
                          SMT. ROOPA ANAVEKAR., ADVOCATES)

                      AND:

                      1.   STATE OF KARNATAKA,
                           REPRESENTED BY PRINCIPAL SECRETARY,
                           TO GOVERNMENT, FINANCE DEPARTMENT,
Digitally signed by        GOVERNMENT OF KARNATAKA,
PREMCHANDRA M R
Location: HIGH
                           VIDHANA SOUDHA,
COURT OF                   BENGALURU-560 001.
KARNATAKA

                      2.   COMMISSIONER OF COMMERCIAL TAXES
                           KARNATAKA, VANIJYA THERIGE KARYALAYA,
                           GANDHINAGAR, BENGALURU-560 009.

                      3.   DEPUTY COMMISSIONER OF
                           COMMERCIAL TAXES (AUDIT),
                           BUDA COMPLEX, 2ND FLOOR,
                           BALLARI-583 012.
                                                               ...RESPONDENTS
                      (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA)
                               -2-
                                           NC: 2024:KHC-D:10873
                                         WP No. 102096 of 2018




     THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN
RELIEFS.

    THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, AN ORDER IS MADE AS
UNDER:

                        ORAL ORDER

Sri.M.Thirumalesh., learned counsel for the petitioner has

appeared through video conferencing.

Sri.Shivaprabhu.S.Hiremath., learned AGA for the

respondents has appeared in person.

Learned AGA submits that a memo has been filed

furnishing the copy of the Judgment passed by the Karnataka

Appellate Tribunal in STA No.925/2016. He submits that the

appeal has been disposed of by the Tribunal. Counsel therefore,

submits that the memo may be placed on record and an

appropriate order may be passed.

Counsel Sri.M.Thirumalesh., acknowledges the

submission regarding disposal of the appeal by the Tribunal.

Taking note of the submission that the appeal is disposed

of by the Karnataka Appellate Tribunal, nothing survives for

NC: 2024:KHC-D:10873

consideration in the present Writ Petition. Hence, the Writ

Petition is disposed of.

Sd/-

(JYOTI MULIMANI) JUDGE MRP