Karnataka High Court
STRP/57/2025 of M/S DEN BROADHBAND LIMITED Vs THE STATE OF KARNATAKA on 9 July 2026
NC: 2026:KHC:34616-DB STRP No. 57 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO SALES TAX REVISION PETITION NO. 57 OF 2025 BETWEEN: M/S. DEN BROADHBAND LIMITED
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 9TH DAY OF JULY, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE DR. JUSTICE K.MANMADHA RAO
SALES TAX REVISION PETITION NO. 57 OF 2025
BETWEEN:
M/S. DEN BROADHBAND LIMITED
(FORMERLY KNOWN AS SKYNET CABLE
NETWORK PRIVATE LIMITED)
REP. BY ITS AUTHORIZED REPRESENTATIVE
SHRI PANDAPPA R SURANAGI
AGED ABOUT 47 YEARS
NO.1017/38, DR. RAJKUMAR ROAD
4TH BLOCK, RAJAJINAGAR
BENGALURU URBAN, KARNATAKA- 560010.
…PETITIONER
(BY SRI. JOESPH VARGHESE, ADV. FOR
SMT. LAKSHMI MENON, ADV.)
AND:
1. THE STATE OF KARNATAKA
REP. HEREIN BY THE
COMMISSIONER OF COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
KALIDASA ROAD, GANDHINAGAR
BENGALURU- 560 009.
2. THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS)-3
‘B’ BLOCK, BMTC BUILDING
SHANTHINAGAR, BENGALURU-560 027.
3. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAX (AUDIT)-3.6
DVO-3, ‘B’ BLOCK
BMTC BUILDING, SHANTHINAGAR
BENGALURU – 560 027.
…RESPONDENTS
(BY SRI. ADITYA VIKARAM BHAT, AGA)
Digitally signed by
NANJUNDACHARI
Location: High
Court of Karnataka
HC-KAR
THIS
PETITION
IS
FILED
UNDER
SEC.65(1)
OF
THE
KARNATAKA VALUE ADDED TAX ACT, 2003 PRAYING TO SET ASIDE
THE FINDING THEREIN TO THE EXTENT AGAINST THE PETITIONER
IN THE ORDER PASSED BY THE KARNATAKA APPELLATE TRIBUNAL
BANGALORE IN COMMERCIAL TAX APPEAL NO.42/2022 DATED
04.06.2024 (VIDE ANNEXURE A).
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE DR. JUSTICE K.MANMADHA RAO
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ORAL ORDER
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
The above revision petition by assessee is filed under Section 65 of the Karnataka Valued Added Tax Act, 2003 questioning the order dated 04.06.2024 in Commercial Tax Appeal No.42/2022 passed by the Karnataka Appellate Tribunal at Bengaluru, raising the following substantial questions of law:
“1. Whether the Tribunal is justified in law in holding that the assessment order passed is not an order issued against a non-existent entity, even though the original company merged with the current company after the KVAT Act was repealed?
2. whether the Tribunal is justified in law in holding that the Set Top Box provided by the
HC-KAR
petitioner is a deemed sale in the form of a transfer of right to use the article or goods for cash, deferred payment or other valuable consideration as per Section 2(29)(d) of the KVAT Act?”
2. It is brought to the notice of this Court that a Co-ordinate Bench of this Court in STRP.No.19/2024 and connected petitions, disposed of on 18.02.2025, answered the identical substantial questions of law in favour of the Revenue and against the assessee.
3. Following the said decision, the present revision petition stands dismissed.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (DR.K.MANMADHA RAO) JUDGE
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