Karnataka High Court
More Retail Pvt., Ltd vs The State Of Karnataka on 30 May, 2024
Author: K.Somashekar
Bench: K.Somashekar
-1-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF MAY, 2024
PRESENT
THE HON'BLE MR JUSTICE K.SOMASHEKAR
AND
THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
WRIT APPEAL NO.910 OF 2021 (EXCISE)
C/W
WRIT APPEAL NO. 749 OF 2021 (EXCISE)
WRIT APPEAL NO. 750 OF 2021 (EXCISE)
WRIT APPEAL NO. 751 OF 2021 (EXCISE)
WRIT APPEAL NO. 752 OF 2021 (EXCISE)
WRIT APPEAL NO. 753 OF 2021 (EXCISE)
WRIT APPEAL NO. 754 OF 2021 (EXCISE)
Digitally signed by
MOUNESHWARAPPA WRIT APPEAL NO. 770 OF 2021 (EXCISE)
NAGARATHNA
Location: HIGH WRIT APPEAL NO. 774 OF 2021 (EXCISE)
COURT OF
KARNATAKA WRIT APPEAL NO. 775 OF 2021 (EXCISE)
WRIT APPEAL NO. 868 OF 2021 (EXCISE)
IN WRIT APPEAL NO.910 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
(EARLIER CALLED AS MORE RETAIL LTD., AND THE NAME
CHANGED BY VIRTUE OF CERTIFICATE OF
INCORPORATION OF CHANGE OF NAME)
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
-2-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92 5TH AND 6TH FLOORS, NEAR MITTAL INDUSTRIAL
ESTATE ANDHERIKURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
2. DEPUTY COMMISSIONER (EXCISE)
BENGALURU EAST
INDIRANAGAR
BENGALURU - 560 092.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.27608/2019, DATED 20/07/2021 AND PASS SUITABLE
ORDERS AS MAY BE DEEMED APPROPRIATE TO MEET THE ENDS OF
JUSTICE AND EQUITY.
-3-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
IN WRIT APPEAL NO.749 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS, NEAR MITTAL INDUSTRIAL
ESTATE, ANDHERIKURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
EXCISE OF DEPARTMENT
GOVERNMENT OF KARNATAKA
VIKASASOUDHA
AMBEDKAR VEEDHI
BENGALURU-560 001
REPRESENTED BY ITS SECRETARY.
2. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
3. DEPUTY COMMISSIONER (EXCISE)
BENGALURU EAST
INDIRANAGAR
BENGALURU - 560 092.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
-4-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.10642/2021, DATED 20/07/2021 AND PASS ANY SUCH
OTHER ORDERS AS MAY BE DEEMED APPROPRIATE, TOGETHER
WITH COSTS THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY.
IN WRIT APPEAL NO.750 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS, NEAR MITTAL INDUSTRIAL
ESTATE, ANDHERIKURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
EXCISE OF DEPARTMENT
GOVERNMENT OF KARNATAKA
VIKASASOUDHA
AMBEDKAR VEEDHI
BENGALURU-560 001
REPRESENTED BY ITS SECRETARY.
-5-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
2. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
3. DEPUTY COMMISSIONER (EXCISE)
BENGALURU URBAN DISTRICT-1
BENGALURU - 560 026.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.10013/2021, DATED 20/07/2021 AND PASS ANY SUCH
OTHER ORDERS AS MAY BE DEEMED APPROPRIATE, TOGETHER
WITH COSTS THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY.
IN WRIT APPEAL NO.751 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERI KURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S., AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
-6-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
AND:
1. THE STATE OF KARNATAKA
EXCISE OF DEPARTMENT
GOVERNMENT OF KARNATAKA
VIKASA SOUDHA
AMBEDKAR VEEDHI
BENGALURU-560 001
REPRESENTED BY ITS SECRETARY.
2. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
3. DEPUTY COMMISSIONER (EXCISE)
BENGALURU URBAN DISTRICT-8
BENGALURU - 560 027.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.10645/2021, DATED 20/07/2021 AND PASS ANY SUCH
OTHER ORDERS AS MAY BE DEEMED APPROPRIATE, TOGETHER
WITH COSTS THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY.
-7-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
IN WRIT APPEAL NO.752 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERIKURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
EXCISE OF DEPARTMENT
GOVERNMENT OF KARNATAKA
VIKASA SOUDHA
AMBEDKAR VEEDHI
BENGALURU-560 001
REPRESENTED BY ITS SECRETARY.
2. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
3. DEPUTY COMMISSIONER (EXCISE)
BENGALURU URBAN DISTRICT
BENGALURU - 560 027.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
-8-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.10644/2021, DATED 20/07/2021 AND PASS ANY SUCH
OTHER ORDERS AS MAY BE DEEMED APPROPRIATE, TOGETHER
WITH COSTS THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY.
IN WRIT APPEAL NO.753 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERI KURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
EXCISE OF DEPARTMENT
GOVERNMENT OF KARNATAKA
VIKASA SOUDHA
AMBEDKAR VEEDHI
BENGALURU-560 001
REPRESENTED BY ITS SECRETARY.
-9-
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
2. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
3. DEPUTY COMMISSIONER (EXCISE)
BENGALURU URBAN DISTRICT-5
BENGALURU - 560 038.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.10639/2021, DATED 20/07/2021 AND PASS ANY SUCH
OTHER ORDERS AS MAY BE DEEMED APPROPRIATE, TOGETHER
WITH COSTS THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY.
IN WRIT APPEAL NO.754 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERI KURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S., AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
- 10 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
AND:
1. THE STATE OF KARNATAKA
EXCISE OF DEPARTMENT
GOVERNMENT OF KARNATAKA
VIKASA SOUDHA
AMBEDKAR VEEDHI
BENGALURU-560 001
REPRESENTED BY ITS SECRETARY.
2. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
3. DEPUTY COMMISSIONER (EXCISE)
BENGALURU URBAN DISTRICT
BENGALURU - 560 027.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.10640/2021, DATED 20/07/2021 AND PASS ANY SUCH
OTHER ORDERS AS MAY BE DEEMED APPROPRIATE, TOGETHER
WITH COSTS THROUGHOUT IN THE ENDS OF JUSTICE AND EQUITY.
IN WRIT APPEAL NO.770 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
(EARLIER CALLED AS MORE RETAIL LTD., AND THE NAME
- 11 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
CHANGED BY VIRTUE OF CERTIFICATE OF
INCORPORATION OF CHANGE OF NAME)
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERI KURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
2. DEPUTY COMMISSIONER (EXCISE)
BENGALURU EAST, BYATARAYANAPURA
BENGALURU - 560 092.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.27607/2019, DATED 20/07/2021 AND PASS SUITABLE
- 12 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
ORDERS AS MAY BE DEEMED APPROPRIATE TO MEET THE ENDS OF
JUSTICE AND EQUITY.
IN WRIT APPEAL NO.774 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
(EARLIER CALLED AS MORE RETAIL LTD., AND THE NAME
CHANGED BY VIRTUE OF CERTIFICATE OF
INCORPORATION OF CHANGE OF NAME)
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERI KURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
2. DEPUTY COMMISSIONER (EXCISE)
BANGALORE EAST, INDIRANAGAR
BENGALURU - 560 092.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
- 13 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.27606/2019, DATED 20/07/2021 AND PASS SUITABLE
ORDERS AS MAY BE DEEMED APPROPRIATE TO MEET THE ENDS OF
JUSTICE AND EQUITY.
IN WRIT APPEAL NO.775 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
(EARLIER CALLED AS MORE RETAIL LTD., AND THE NAME
CHANGED BY VIRTUE OF CERTIFICATE OF
INCORPORATION OF CHANGE OF NAME)
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERIKURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
- 14 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
SHANTHINAGAR, BENGALURU - 560 027.
2. DEPUTY COMMISSIONER (EXCISE)
BENGALURU EAST, INDIRANAGAR
BENGALURU - 560 032.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.27610/2019, DATED 20/07/2021 AND PASS SUITABLE
ORDERS AS MAY BE DEEMED APPROPRIATE TO MEET THE ENDS OF
JUSTICE AND EQUITY.
IN WRIT APPEAL NO.868 OF 2021
BETWEEN:
MORE RETAIL PVT., LTD.,
(EARLIER CALLED AS MORE RETAIL LTD., AND THE NAME
CHANGED BY VIRTUE OF CERTIFICATE OF
INCORPORATION OF CHANGE OF NAME)
A COMPANY INCORPORATED UNDER THE COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT SCAN LINE ICON
86/92, 5TH AND 6TH FLOORS
NEAR MITTAL INDUSTRIAL ESTATE
ANDHERIKURLA ROAD, ANDHERI (E)
MUMBAI, MAHARASHTRA - 400 059
REPT. BY ITS AUTHORIZED
SIGNATORY: VIVEK S.
- 15 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
AGED ABOUT 37 YEARS
S/O. MAHILNATH SHETTY.
...APPELLANT
(BY SRI SARAVANA S., ADVOCATE)
AND:
1. THE EXCISE COMMISSIONER
KARNATAKA, 2ND FLOOR
TTMC A BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU - 560 027.
2. DEPUTY COMMISSIONER (EXCISE)
BENGALURU EAST, INDIRANAGAR
BENGALURU - 560 092.
...RESPONDENTS
(BY SRI DEVARAJ C.H., GOVERNMENT ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURTS ACT PRAYING TO SET ASIDE THE
ORDERS PASSED BY THE LEARNED SINGLE JUDGE IN WP
NO.27609/2019, DATED 20/07/2021 AND PASS SUITABLE ORDERS
AS MAY BE DEEMED APPROPRIATE TO MEET THE ENDS OF JUSTICE
AND EQUITY.
THESE WRIT APPEALS ARE COMING ON FOR ORDERS, THIS
DAY, Dr. CHILLAKUR SUMALATHA J., DELIVERED THE
FOLLOWING:
- 16 -
NC: 2024:KHC:18196-DB
WA No. 910 of 2021
C/W WA No. 749 of 2021
WA No. 750 of 2021
WA No. 751 of 2021
WA No. 752 of 2021
WA No. 753 of 2021
WA No. 754 of 2021
WA No. 770 of 2021
WA No. 774 of 2021
WA No. 775 of 2021
WA No. 868 of 2021
JUDGMENT
Heard Sri. Saravana. S, learned counsel for the
appellant in all the appeals as well as Sri. Devaraj C.H.,
learned Government Advocate, who is representing the
respondents in all the cases.
Memos that are filed by Sri. Saravana, learned
counsel for the appellant in all the cases are on record.
Through these memos, learned counsel sought permission
for withdrawal of the appeals.
2. We have gone through the material available on
record and we are of the considered opinion that there are
no grounds to reject his prayer. Hence, permission is
granted for withdrawal of the appeals.
- 17 -
NC: 2024:KHC:18196-DB
3. Learned counsel Sri. Saravana submits that he
had deposited Rs.13,80,000/- in each of the
cases i.e., W.A.No.770/2021, W.A.No.774/2021,
W.A.No.910/2021, W.A.No.868/2021, W.A.No.775/2021
and W.A.No.909/2021 as directed by this Court through
separate Demand drafts all dated 18.07.2019 for renewal
of the licence.
4. Learned counsel Sri. Saravana also submits that
the High court has kept the said amounts in fixed deposits
and therefore on withdrawal of the appeals, respective
appellant/s are entitled for the interest amount that is
accrued through fixed deposits made. Said request
appears justifiable. Also no serious objection is raised by
the other side.
- 18 -
NC: 2024:KHC:18196-DB
5. Therefore, the respective appellants are
permitted to withdraw the interest that is accrued over the
deposited amount of Rs.13,80,000/- in the respective writ
appeals.
With the above observation, all the writ appeals are
dismissed as withdrawn.
Sd/-
JUDGE
Sd/-
JUDGE
MN
