Karnataka High Court
M/S Kone Elevator India P Ltd vs The State Of Karnataka on 15 September, 2014
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WP.Nos.13535/2008 c/w 13536/2008
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 15TH DAY OF SEPTEMBER 2014
BEFORE
THE HON'BLE MR.JUSTICE H.G.RAMESH
WRIT PETITION No.13535/2008 (T-RES)
C/W
WRIT PETITION NO.13536/2008 (T-RES)
BETWEEN:
M/S KONE ELEVATOR INDIA (P) LTD.
NO.4/1, ZENITH CHAMBERS, 2ND FLOOR
ANJANEYA TEMPLE ROAD, OPP. 6TH CROSS
WILSON GARDEN, BANGALORE - 560 027
REPRESENTED BY ITS COMPANY SECRETARY
SRI C V S KRISHNAKUMAR ... PETITIONER
(COMMON IN BOTH THE PETITIONS)
(BY SRI N MANOHAR, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO
GOVERNMENT, DEPARTMENT OF COMMERCIAL
TAXES, VIDHANA SOUDHA, BANGALORE - 01
2. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (ENFORECEMENT)-4
SOUTH ZONE, BANGALORE
OFFICE OF THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (ENF) SOUTH ZONE
V.T.K.-II, 5TH FLOOR, 80 FEET ROAD
VIVEKNAGAR POST, KORAMANGALA
BANGALORE ... RESPONDENTS
(COMMON IN BOTH THE PETITIONS)
(BY SRI H. VENKATESH DODDERI, AGA)
WRIT PETITION Nos. 13535 & 13536/2008 ARE FILED
UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING
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WP.Nos.13535/2008 c/w 13536/2008
TO QUASH THE FURTHER PROCEEDINGS PURSUANT TO THE
NOTICE UNDER SECTION 39(1) OF KVAT ACT 2003 R/W RULE 46
OF KVAT RULES 2003 IN JCCT/INT/SZ/ACCT-4/INS-2007-08
DATED 29.09.2008 PASSED BY THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (ENFORCEMENT)-4 SOUTH ZONE,
BANGALORE FOR THE PERIOD APRIL 2005 TO MARCH 2006 (5
MONTHS) & APRIL 2006 TO MARCH 2007 (4 MONTHS)
RESPECTIVELY (VIDE ANNEXURE -M).
THESE WRIT PETITIONS COMING ON FOR FINAL HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
H.G.RAMESH, J. (Oral):
Learned counsel on both sides submit that in view of the judgment of the Supreme Court dtd. May 6, 2014 in W.P.(C) No.232/2005 and other connected matters in Kone Elevator India P. Ltd. vs. State of T.N. reported in [2014] 71 VST 1 (SC), the notices issued under Section 39(1) of the Karnataka Value Added Tax Act, 2003 which are impugned in these two writ petitions are liable to be quashed. They are accordingly quashed.
Petitions disposed of.
Sd/-
JUDGE BNS