Karnataka High Court
WA/1923/2024 of M/S APKON VENTURES PRIVATE LIMITED Vs THE ADDITIONAL COMMISSIONER OF CENTRAL TAX on 31 December 2024
2024:KHC:53309
2024:KHC:53309-DB WA No. 1923 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF DECEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE UMESH M ADIGA WRIT APPEAL NO. 1923 OF 2024 (T-RES) BETWEEN: M/S. APKON VENTURES PRIVATE LIMITED,
Digitally signed byANNAPURNA GLocation: HIGHCOURT OFKARNATAKA
NC: 2024:KHC:53309-DB
WA No. 1923 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31[ST] DAY OF DECEMBER, 2024 PRESENT
THE HON'BLE MR JUSTICE KRISHNA S DIXIT
AND
THE HON'BLE MR JUSTICE UMESH M ADIGA -WRIT APPEAL NO. 1923 OF 2024 (TRES)
BETWEEN:
M/S. APKON VENTURES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956, HAVING ITS OFFICE AT GARDEN HOUSE, GARDEN ROAD, TUMKUR - 572 101. (REPRESENTED BY ITS DIRECTOR, SMT. ASHA PRASANNA KUMAR)
…APPELLANT
(BY SRI. MAHESHCHANDRA B.N, ADVOCATE)
AND:
1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH WEST COMMISSIONERATE, II FLOOR, SHIVAJINAGAR, BENGALURU - 560 001. BENGALURU NORTH WEST COMMISSIONERATE, II FLOOR, SHIVAJINAGAR, BENGALURU - 560 001.
2. THE JOINT COMMISSIONER (AUDIT-2),
OFFICE OF THE COMMISSIONER OF CENTRAL TAX (AUDIT), BENGALURU AUDIT - II, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI III STAGE, BENGALURU - 560 085. BENGALURU AUDIT - II, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI III STAGE, BENGALURU - 560 085.
3. THE ASST. COMMISSIONER, CIRCLE - V, AUDIT - II COMMISSIONERATE AUDIT - II COMMISSIONERATE
OFFICE OF THE COMMISSIONER OF CENTRAL TAX (AUDIT), BENGALURU AUDIT - II, JSS TOWERS, BENGALURU AUDIT - II, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI III STAGE, BENGALURU - 560 085. BENGALURU - 560 085.
WA No. 1923 of 2024
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4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 6.3, COMMERCIAL TAXES (AUDIT) - 6.3, DGSTO, III FLOOR, KIADB BUILDING, 14[TH] CROSS, II STAGE PEENYA INDUSTRIAL AREA, BENGALURU - 560 058. INDUSTRIAL AREA, BENGALURU - 560 058.
…RESPONDENTS
(BY SRI. MILIND DANGE, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO i. CALL FOR RECORDS IN WRIT PETITION NO. 32460/2024; ii. SET ASIDE/QUASH THE ORDER DATED 10.12.2024 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION NO. 32460/2024.
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT
and
HON'BLE MR JUSTICE UMESH M ADIGA
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)
This intra-Court Appeal arises from a learned Single Judge’s order dated 10.12.2024 entered in Petitioner’s WP
No.32460/2024(T-RES). In Paragraph Nos.2 & 3 of the said order, it has been observed as under:
“2. For the aforementioned reasons, the writ petition is hereby dismissed reserving liberty to the petitioner to approach appropriate appellate authority in the manner known to law and if an appeal were to be filed, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act, 1963.
3. In the meanwhile, respondents are directed not to initiate any precipitative action against the petitioner for a period of thirty days from today. The appellate authority shall decide the appeal without being influenced by any of the observations made hereinabove.”
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2. Learned AGA appearing for the Respondents resists the Appeal contending that reprieve having been given, the appellant is expected to avail alternate & equally efficacious remedy as provided under the statue; no extraordinary circumstance is demonstrated as to why writ petition should be entertained. We agree with this.
In the above circumstances, this appeal is disposed off reiterating liberty to the appellant as has been reserved by the learned Single Judge and subject to the same condition.
Costs made easy.
Sd/- (KRISHNA S DIXIT) JUDGE
Sd/- (UMESH M ADIGA) JUDGE
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