M/S Yellalinga Electricals vs The Additional Commissioner Of ...
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Karnataka High Court

M/S Yellalinga Electricals vs The Additional Commissioner Of ... on 21 October, 2024

                                     -1-
                                              NC: 2024:KHC:42185-DB
                                                   STA No. 2 of 2024




              IN THE HIGH COURT OF KARNATAKA AT BENGALURU
                   DATED THIS THE 21ST DAY OF OCTOBER, 2024
                                   PRESENT
                   THE HON'BLE MR JUSTICE V KAMESWAR RAO
                                     AND
                      THE HON'BLE MR JUSTICE S RACHAIAH
                        SALES TAX APPEAL NO. 2 OF 2024
            BETWEEN:

               M/S YELLALINGA ELECTRICALS
               HOUSE NO 19-1-270/A 83,
               BHAVANI COLONY, SHIVNAGAR SOUTH,
               BIDAR - 585 401.
               REPRESENTED BY PROPRIETOR,
               MR. BASAVANAPPA BIRADAR
               S/O SRI. BIRADAR SHIVRAJ
               AGED ABOUT 59 YEARS
                                                         ...APPELLANT
            (BY SRI. SATHYANARAYANA T R, ADVOCATE)

            AND:

               THE ADDITIONAL COMMISSIONER OF
Digitally      COMMERCIAL TAXES, ZONE 1
signed by
NARAYANA       KALIDASA ROAD,
UMA            VANIJYA THERIGE KARYALAYA
Location:      GANDHINGARA, BENGALURU - 560 047.
HIGH
COURT OF                                              ...RESPONDENT
KARNATAKA
                 THIS STA FILED UNDER SECTION 66(1) OF KARNATAKA
            VALUE ADDED TAX ACT, 2003 PRAYING TO SET ASIDE THE
            ORDER DATED 27.03.2024 PASSED IN ORDER No.ZAC-
            1/KLB/SMR-03/2023-24    ALONG     WITH    SUBSEQUENT
            PROCEEDINGS DATED 17.04.2024 VIDE REVISED CASE OF THE
            PROSECUTION NO:352381111.01 AND ALLOWING THE APPEAL
            AND CONFIRM THE APPEALS IN NO KVAT.AP.81/2020-21
            ORDER DATED 19.04.2023 PASSED BY JOINT COMMISSIONER
            OF COMMERCIAL TAXES, (APPEALS), KALABURAGI.
                                -2-
                                         NC: 2024:KHC:42185-DB
                                             STA No. 2 of 2024




    THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM:        HON'BLE MR JUSTICE V KAMESWAR RAO
              and
              HON'BLE MR JUSTICE S RACHAIAH

                        ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

There is no appearance for the appellant even on the

third call. We find that the objections, as notified by the

Registry, have not been cleared.

The appeal is dismissed for non-prosecution and in

default.

Pending I.A. does not survive for consideration and it

stands disposed of.

Sd/-

(V KAMESWAR RAO) JUDGE

Sd/-

(S RACHAIAH) JUDGE

Bss