Karnataka High Court
M/S. Wind World ( India) Infrastructure ... vs State Of Karnataka on 14 August, 2015
Author: Ram Mohan Reddy
Bench: Ram Mohan Reddy
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF AUGUST 2015
BEFORE
THE HON'BLE MR. JUSTICE RAM MOHAN REDDY
WRIT PETITION NO.15262 OF 2015 (T-RES)
BETWEEN:
M/S. WIND WORLD (INDIA)
INFRASTRUCTURE PVT. LTD.
NO.10, BRUNTON ROAD,
3RD FLOOR, CASA BIRGITTA,
BANGALORE.
(REPRESENTED BY SHRI YOGESH MEHRA
-DIRECTOR)
... PETITIONER
(By Sri. SHIVADASS G, 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.
2
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.
5. THE ASSISTANT COMMISSIONER OF
SERVICE TAX,
DIVISION-IV, MUMBAI - 400 053.
... RESPONDENTS
(By Sri. S.V. GIRIKUMAR, AGA FOR R1-R3;
SRI. N.R. BHASKAR, SR. CGSC FOR R4 & R5)
THIS WRIT PETITION IS FILED UNDER ARTICLES
226 & 227 OF THE CONSTITUTION OF INDIA PRAYING
TO QUASH THE ORDERS DT.6.3.2015 T.NO.100/ &
27.2.2015 PASSED U/S 69 & 72 OF THE KARNATAKA
VAT ACT PASSED BY R-3 VIDE ANNX-A1 & A2 TOTHE
WRIT PETITION FOR THE ASSESSMENT YEAR 2007-08
& ETC.,
THIS WRIT PETITION COMING ON FOR ORDERS
THIS DAY, THE COURT MADE THE FOLLOWING:
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ORDER
Petitioner has an alternative and efficacious remedy of filing an appeal under Section 62 of the Karnataka Value Added Tax Act, 2003, before the Joint Commissioner (Appeals), to call in question the orders dated 06.03.2015 and 27.02.2015, passed under Section 69 of the said Act by the 3rd respondent and more so since questions of fact arise for decision making, petitioner must stand relegated to exercise remedy of statutory appeal. Petition is accordingly rejected.
Sd/-
JUDGE kcm