Nestle India Ltd vs The Government Of Karnataka on 17 March, 2008

[Cites 2, Cited by 3]

Karnataka High Court

Nestle India Ltd vs The Government Of Karnataka on 17 March, 2008

Bench: N.K.Patil

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WRIT PETITIGN 1.~Io.3ar.?1 DIE' 29:38 [".'.'-"-E;$E'i:'3~ "' BETWEEN:

!iEﬁTLE 3:41:33 L.'rn., axszmsrs A PUELIE LIMITED company"-..V_ zraccrms-n:uRwrnn uwnmn -rim" r;_o1-1I>.iraNIEa 'm:"-r.,_ 195:5'; Hgwlrnas ITEE PLMJE cm 13usIArm;s;3 M C,-'13 zr_m;I AGENCIES, 5-2--$1? I STAGE, NEH T1MaE,I§'~~.m.':'QuT',."v. MVSUJRLE Roma, 1a.?sr~.;r_5.%onE; -55.93 .925'... zF:;aER.e'.sEr. an 33:' I?;?-7'E: }'V.';..'."'1"E-I0!'-$.."'.1'.-E3. .3I~.r'.'--."2~.=--.=.~.-'w:*a1=' rrmnr.a:au1=*.=lL..=Lr§s%;I2°£:~114;m--;--_V_: ' ' H I~a1=L;TI€i2i;%:s1113ti.L,'L.;=s1}i"V1}:i.rtI:s1m}" SR.AlWOCATE, : I31, P-DVOCATE, s=Lrg1::'-- ran; c;.V,'1gn.r1au;;5.:«1r¢'r1-I, AWBCATE. : AND:

ﬁ:ci1.f"EPmENT cjvi-V3-§:;n.1=:.n:.=Lu'.Iuc:D., . *BEPRE5ENTEB HY ITS SECRETARY FINANCE, '.v13HﬁmA;5DUnHa, BMEALG ..-V 3560 £301 .

2. '3':-Iﬁ'r:r.31sérJ~:1's"?S::::rru3a1=. ms comnnnczm. Txsxzs, cm-1":-aﬁmii L; Tm'. m=:'1=-'Im3., " um-amxmasnn,

9. maﬁanamﬁ --- 56!? cm %HE HEPUTY COMMISSIDNER OF

-~.:::m-mE1zc1AL TAKES :'r:=w:s1'r1me - 31> CU}-1]'-1ER|ZIIJ3'u.L TAX UFFZI CE , I3-3M'JD'HINJ"n.GhFi, EIKIIIISALIZII-'=:.E - -560 009.

4. THE IIlEPT.3'1'Y COMMISSIONER CF COMHERCIFEL TPIKES (RECOVERY? ~31 FLCWJR, l.'3PLNDHINJ":.GPzH.. F..J1.]-.'.':E-H]!-II CD]-EIPLEI4, SESFIADRIPURAM, EANERLﬁRE * 36$ 020.

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{By smm.s.suJAmHn, naA.; j 'ki'*"k This Writ Petitimn is filed undar Articles 2 &6 and 2?? mi tha Cangtitutigﬁ of Indi3,5praying tn quash the refund mzdaxav bearing _Nos;DCCT ﬁTRN.31}fEDJUEHNT.fCRW11«ta'15??CQ?tD8, all dated

25.D1ﬁ?Deﬂ far tha aaségsmaaty yeapg, 2gga~2gg;, 2U01~EUOE, 2802-2903, 2003~E@O¢,"ﬁnd",2004-2005 wide Rnnaxuras ?F.1 ts~E;5' gnd ta aansequantly direct the third re5pondant~t0 zgfuﬁd the amount af tax liah1g_t¢*be_:@funda&.tn"the gatitianar under and in tax $*gf*th§ag;Q;n¢,FD 115 Cab 2000 £23) ﬁated .3l;03.200O,"vide"VBnnexure--D, and t0 quash thawﬁamand"@nti¢a3 all dated 1.2.2009 for tha aasuwﬁmeﬂtﬂyears.2GDD~2001, 2001-2002, 2002~ zmas. Eﬂa3*2ﬂ04"ahﬁA2ﬁﬂ4#20G5 Vida Annaxura$ 'G.1 ta G.5' 'and ta, quash, the circular No.21f93--99 dated ;ﬂ,1D,1998"_i§am@d; by the Commissiuner qf Cammarcial T$xgsVviﬂéxAnnaxura~H: etc.

-fﬂis writ ﬁétitian caming on for preliminary xhearing la 33? greup this day, tha Caurt maﬁa the f9l1qwin§g"."_ 'fﬁT'\'l"l I''\ 1''! UIUJ 5..

2*xn'"L&abhad ﬁGA aggearing .fnr the rasgondants, .fi:g$ : memo dated 13,o3,2aoa after duly serving A .' , « »~..

51' 3 E;

'I £1' 13 :1' 51' (3 £1! 9 5 ta 1! '...:

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9: thﬁ ﬁﬁ wry {M to

2. In the instant caaa, the petitianar questimning the worractnaas of the refund orders baaring Hm5.DCﬂT [THN.311fADJU3MHT./CR 1J._§¢ i$if» 2mu7~ms, all dated 25.01.2D08 for the as§ésaﬁ§ﬁt§"'"

years 2on0~2na1, 2oo1~2oo2, 2aa2»2on3g éﬁdéeéﬁdg.' and zaoqwmaos vida Annaxuras iwr;iT*to:2;;5? ja§aj*7 praying to con5equantly Hgira¢tV .théA5 thi:H reagcnﬂant tn refund the amqﬁht_9£ t§x~i;apia to be xefundad to the p&titid®eE ﬁﬁﬁE§ and in tazma 1} H':

the E.oaM -, ___-_ ,3n l15 "CﬁL a2ﬁnd'5 £19} 2.4 _ I5 .c3.2a&a yi¢a:;#nn§ku£g%n, .aaa% ta quash tha demanﬁ nuti§§$ﬂ %il'j&%ﬁ§ﬁ i3ﬁ.2ﬁﬁﬁ for the aasegsmeﬁﬁ fear: ﬁ§§o{;ﬁ§1,.é6ﬁ1~2no2, 2002-zoos, 29U3~E00é3 and' 2@ﬁ§¢$ﬁQ§* vide Annexures 'G.1 to m.5' anﬁ ta qyaahltﬁa cﬁraular No.21/98-99 dated §"£3,1Q}i99ﬁ ._ia$ﬁaﬁ -------- ~"by' the Cammissianar at VGdmméraia;"~Ta$us Vida AnnaxurawH, has presented "*=_? th&Kiﬁ3taht Edit Petition.

=AAT3.x-1: hava heard Mr1HHhihﬂll3h Badsha, the x'=iéarn§ﬁ Senimr Counsel aypearing for the x"~ §etitioner and learned AGE for reayondents. //ﬂ/ﬂ Vﬁgtitiﬂn

-.2 . La armed AGA appe ari ng 1' or the rasgmndanta, has fileﬁ ea Meme dated 1T.G3.20ﬁE, stating that, an instruction from resggtﬁtﬁtt- Ma.2, he has withdrawn the check--list anﬁ§x&ﬂitdit"

tha *3ircular Na.21!9a~99. Thatéfara, ttt§ t§;t§$¢,"

that, this Court may ramit tﬁav7ﬁattaf= bt¢Et:te:tt redo the mattar in the ligﬁt at the §,Q;ﬁﬁ§EB~11S can zmaou32> dated 3;.o3.2qQ§;twipn§ﬁt.§§:§%rinq tn tha check--list iésuﬁdibygthéﬁgésgondant M952

3. Pe:*"t@ntta;.:t¢§tn§d iﬁeniur Counsel for tha pntitianér Qt tha gﬁtﬁét sthmittad that. the atatamaﬁt madt by th§ iaarﬁad AGA appearing for tha reapﬁﬁﬂﬁntgvm3§tbt §itced on record and Writ xgy bé.di5pgggd n '.-°6«_%Suﬁmiéaian af laarnad Caunsal for the tV._» partiaﬁ it ﬁiéted an record. tha rasult, Writ Petition is allawad ' it .g%;t. Tha impugned refund arders dated t~té5.0l.Z00ﬁ, wide Annaxures 'F.1 to F.5' and the '"-._ demand nnticas dated 01.02.2909 Vida Annaxuras '$.1 ta G.5' are hereby set aside. Hattax is / /:'Z__.._ I' UI an ramittaﬂ back ta the second raspondant to :acon3ider the same and pass apprcpriata Order in accumanm-.-. with law after affording apgartuniry tn the patitionar and to di3§osajﬁfx ""

tha game as axpaditiausly a5.:pcssih1a, "at4Véﬁf.' rate within a period cf eceigritg date »::«.f r.e-':.e:i.EJt cut' the cup;%T'_¢£.,..tnisV- <fJr::I¢:;

mrdarad accordingly.

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Karnataka High Court