M/S. Wind World (India) Infrastructure ... vs State Of Karnataka on 21 April, 2016

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Karnataka High Court

M/S. Wind World (India) Infrastructure ... vs State Of Karnataka on 21 April, 2016

Bench: Vineet Kothari

                            1


IN THE HIGH COURT OF KARNATAKA, BENGALURU

        DATED THIS THE 21st DAY OF APRIL 2016

                        BEFORE

       THE HON'BLE Dr.JUSTICE VINEET KOTHARI

                 W.P.No.2215/2016 &
            W.P.Nos.10601-611/2016 (T-RES)

BETWEEN:

M/S.WIND WORLD (INDIA) INFRASTRUCTURE PVT.LTD.,
NO.10, BRUNTON ROAD,
3RD FLOOR, CASA BIRGITTA,
BANGALORE - 560025
REPRESENTED BY DIRECTOR
SRI.YOGESH MEHRA.
AGED ABOUT 57 YEARS
                                     ...PETITIONER
(BY SRI.G.SHIVADASS, ADV.)

AND:

1.     STATE OF KARNATAKA
       THROUGH ITS PRINCIPAL SECRETARY
       FINANCE DEPARTMENT
       VIDHANA SOUDHA,
       BANGALORE-560 001.

2.     THE COMMISSIONER OF COMMERCIAL
       TAXES IN KARNATAKA
       "VANIJYA THERIGE KARYALAYA"
       GANDHINAGAR,
       BANGALORE-560 009.

3.     THE DEPUTY COMMISSIONER OF
       COMMERCIAL TAXES (AUDIT-1.4),
       DVO-1, TTMC BUILDING, 2ND FLOOR,
       9TH LEVEL, BMTC, YESHWANTHPUR,
       BANGALORE-560 022.

4.     UNION OF INDIA
       THROUGH ITS FINANCE SECRETARY
       MINISTRY OF FINANCE
       DEPARTMENT OF REVENUE
       NEW DELHI-110 001.
                            2



5.   THE ASSISTANT COMMISSIONER OF
     SERVICE TAX,
     DIVISION -IV, MUMBAI-400 018.
                                  ...RESPONDENTS

(BY SRI.T.K.VEDAMURTHY, AGA FOR R1-R3,
 SRI.R.OMKUMAR, CGC FOR R4 & R5)


      THESE W.Ps. ARE FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
ORDER DATED 30.11.2015 PASSED UNDER SECTION 39(1) OF
THE KVAT ACT PASSED BY R-3 VIDE ANNEXURE-A TO THE
WRIT PETITION FOR THE ASSESSMENT YEAR 2010-11 & ETC.,

      THESE W.Ps. COMING ON FOR PRELIMINARY HEARING
THIS DAY, THE COURT MADE THE FOLLOWING:-


                        ORDER

After some arguments, learned counsel for the petitioner submits that for the previous Assessment Year, the similar writ petition filed by the petitioner- company has been disposed of by the co-ordinate bench of this Court allowing the petitioner to avail an alternative remedy by way of an appeal to the 1st Appellate Authority under Section 62 of the KVAT Act, 2003 and therefore, he prays that the present writ petitions may also be disposed of in the same terms with similar liberty to the petitioner-company to avail such appeal remedy before the competent Authority under Section 62 of the said Act.

2. Learned counsel for the Revenue has no objection for the same.

3. Permission is granted. Writ petitions are disposed of with liberty to the petitioner-company to avail alternative remedy by way of an Appeal under Section 62 of the said Act in accordance with law.

Sd/-

JUDGE Srl.

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