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
1
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 NOS. 21491 OF 2015 &
21586-21596 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-560001.
2. THE COMMISSIONER OF COMMERCIAL TAXES
IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BANGALORE-560009.
2
3. THE DEPUTY COMMISSIONER
OF COMMERCIAL TAXES
(AUDIT-1.4) DVO-1, TTMC BUILDING,
2ND FLOOR, 9TH LEVEL
BMTC, YESHWANTHPUR
BANGALORE-560022.
4. UNION OF INDIA
THROUGH ITS FINANCE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI-110001.
5. THE ASSISTANT COMMISSIONER
OF SERVICE TAX, DIVISION-IV
MUMBAI-400025.
... RESPONDENTS
(By Sri. S.V. GIRIKUMAR, AGA FOR R1 TO R3)
THESE WRIT PETITIONS ARE FILED UNDER
ARTICLES 226 & 227 OF THE CONSTITUTION OF
INDIA PRAYING TO QUASH THE ORDERS DATED
23.03.2015 PASSED UNDER SECTION 39(2) OF THE
KARNATAKA VAT ACT PASSED BY R-3 VIDE ANNX-A
TO THE W.P. FOR THE ASSESSMENT YEAR 2008-09.
THESE WRIT PETITIONS COMING ON FOR
PRELIMINARY HEARING THIS DAY, THE COURT MADE
THE FOLLOWING:
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 3 Commissioner (Appeals), to call in question the order dated 23.03.2015, passed under Section 39(2) 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. Petitions are accordingly rejected.
Sd/-
JUDGE kcm