M/S Yojaka ( India) Pvt Ltd vs The Asst. Commissioner Income Tax on 1 December, 2022

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Karnataka High Court

M/S Yojaka ( India) Pvt Ltd vs The Asst. Commissioner Income Tax on 1 December, 2022

Bench: S.R.Krishna Kumar

                           1




 IN THE HIGH COURT OF KARNATAKA, BENGALURU

     DATED THIS THE 1ST DAY OF DECEMBER, 2022

                       BEFORE

     THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR

         WRIT PETITION No.16187 OF 2022 (T-IT)
BETWEEN:

M/S YOJAKA ( INDIA) PVT LTD
REP BY ITS MANAGING DIRECTOR
INCORPORATED UNDER COMPANIES ACT, 1956
SRI JAGADISH BOLOOR
D.NO.3-28/43, 2ND FLOOR
ABCO TRADE CENTRE
MANGALORE - 575 006
                                           ...PETITIONER
(BY SMT. VANAJA.M.R., ADVOCATE)

AND:

1.     THE ASST. COMMISSIONER INCOME TAX
       INCOME TAX CIRCLE - 1(1) AND TPS
       NANDI GUDDA ROAD, ATTAVAR
       MANGALORE - 575 001

2.    JOINT COMMISSIONER OF INCOME TAX
      CIRCLE - 1(1) AND TPS, II FLOOR CENTRAL REVENUE
      BUILDING ATTAVARA
      MANGALORE - 575 001
                                           ...RESPONDENTS
(BY SRI.K.V. ARAVIND., ALONG WITH
    SRI. E.I. SANMATHI., ADVOCATES)

      THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE
RESPONDENT TO ISSUE REFUND WITH INTEREST DUE TO THE
PETITIONER AS DIRECTED BY THIS HIGH COURT IN
ACCORDANCE WITH THE JUDGEMENT PASSED BY THIS
HONBLE HIGH COURT IN WP NO.14615/2021 DTD 01.04.2022
VIDE ANNX-H AND ETC.

    THIS W.P. COMING ON FOR PRELIMINARY HEARING IN 'B'
GROUP THIS DAY, THE COURT MADE THE FOLLOWING:-
                                    2




                                 ORDER

In this petition, the petitioners have sought for the following reliefs:

a. Issue a direction in the nature of Writ of Mandamus or orders or direction in the nature of Writ of mandamus directing the Respondent to issue refund with interest due to the petitioner as directed by this High Court in accordance with the judgement passed by this High Court in accordance with the Judgment passed by this Hon'ble Court in accordance with the Judgement passed by this Hon'ble High Court in W.P.No.14615/2021 dated 01.04.2022 (Annexure-H). b. Issue a writ of mandamus or direction in the nature of writ of mandamus or order to consider their representations dated 02.05.2022 and 07.07.2022 Annexures-J & K. c. Issue a writ of mandamus or a direction or order in the nature of Writ of mandamus directing the respondents to pay the interest paid by the petitioner to VSV scheme for having deposited the amount after the due date due to the delay payment by the Dept.

2. Heard learned counsel for the petitioner, learned counsel for the respondents and perused the material on record.

3. The material on record discloses that the grievances of the petitioner is two fold. Firstly, pursuant to the order dated 01.04.2022, passed by this Court in W.P.No.14615/2021, the respondents have not refunded the amount deposited by the petitioner in excess of 20% as directed by this Court in the said order despite submission of representation at Annexures-J and K submitted by the petitioner. Consequently, the respondents have not paid the interest on the amounts payable by them to the petitioner after the due date. Under these circumstances, the petitioner is before this Court by way of the present petition.

4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

5. Though several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the mertis/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the petitioner to submit a comprehensive 4 representation ventilating all its grievances to the respondents within two weeks. If the petitioner submits one more representation along with relevant documents, the respondents shall address the grievances of the petitioner and consider and pass appropriate orders/take appropriate decision bearing in mind the judgment of this Court dated 01.04.2022 passed in W.P.No.14615/2021 (M/s. Yojaka (India) Pvt Ltd.) Vs. The Assistant Commissioner of Income Tax) as well as the representations dated 02.05.2022 and 07.07.2022 at Annexures-J and K, in accordance with law within a period of six weeks from the date of submission of the representation.

With the aforesaid observations and directions, the petition stands disposed of.

Sd/-

JUDGE Bmc

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