IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 19"' DAY OF OCTOBER 2010
BEFORE
THE HON'BLE MR. EUSTICE ASHOKV I3, bHINCH'IG'ERIIv , A
wRIT PETITION NO. 31053 OE:=3010I.(T;R'ST')...' T
BETWEEN:
M/S CEETA INDUSTRIES LTD
KIADB INDUSTRIAL AREA
SATHYAMANGALA, TUMKUR ;
REPRESENTED BY ITS PRESIDENT! _ --
ANUBHAV PODDAR :
AGED ABOUT 38 YEARS -_ PETITIONER
(BY ANUPARNA, A"D.\/OCATE
FOR SRIR'SHASITIKI-RAN'-~SVH-ETTY, ADVOCATE)
AND: -3 " Q
1. STATE OF KA'RTIATAK.A _ .
REPRESENTED BYITHE 'S.ECRE'TARY TO GOVERNMENT
FINANCE'--DEPARTME'Nfr*._ ~~
BANGALORE' - " »--
2. COMI~jISS.IONER-»OE'c'OM'MERcIAL TAXES
4- I' - _GAn.:'jD'I~IIN_AGAR, BAN G.A.EORE
3. 'DVEVPUTY'~vCOMMI'SS_IONER OF
I~COMMERCIAL TjAxES (RECOVERY)
TLIMKTUR '
71_4. -- ADDL'.C(Z5AMMI"35SIONER OF
W,COMMER_CIAL TAXES (POLICY AND LAW)
.3 .3 Eu>'F¢{}HIN'AGAR RESPONDENTS
(BY SRI K M SHIVAYOGISWAMY, HCGP)
HT-.’–TIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
1′ ‘.g-._OE”T.HE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECOVERY
>–.,NOT~ICE DATED 13.09.2010 VIDE ANN–A PASSED BY THE R3 AND ETC.
2
THES WRIT PETITION COMING ON FOR PRLY. HG. IN ‘B’ GROUP
THIS DAY, THE COURT MADE THE FOLLOWING:
QRDER
The petitioner has made the foiiowing prayers:
a. Issue a writ in the nature of certiorari or__:anyv..other..’i V’
appropriate writ, order or direction the it
recovery notice dated V’»._13:59..£’§i0é1rrO_O
Tum.’r.No.471/201041 (Annexure_~”‘A”) passed byflthe
3″‘ respondent.. _ _ »
b. Issue a writ in the Jnaturexi.ot:ina”nq;imus’ or any other
appropriate writ, order’ or, diiectiofia jdepclaring that the
petitioner is not IiabIeV_to.__p.?-‘i_yO pursuant to
the order the 3″” respondent
(Anif_5OIvextir9e’§’fl’3″)..O::’3.it _ H
c. Issuyea writ. of mandamus or any other
appropriate _ order or direction directing the
V respondent”a.uthority to refund .3 sum of Rs.8,72,025/~
‘O V’ A asépertheapplication under Section 9(2) of the CST Act
~25—A of the KST Act for the assessment
gaaiii.
d. Gran.t’su.eh other relief that this Hon ‘bie Court deems fit
V __ in th.e_A%’acts and circumstances of the matter.”
A Anuparna, the iearned counsei for the petitioner
that some of the appiications for rectification have
33.14.
remained unconsidered and that the respondents are trying to
resort to the coercive measures for recovering the amoun_ts;.f”j’~_'”~.
3. Sri K.M.Shivayogiswamy, the {earned_.,’V:§fi~-i.gh:.A_i.:’C.ourt’t._i”
Government Pieader for the respondents:pisdomits’e._that~.Dth:efi’
rectification appiications fiied byethée petitieners.V.e.rev” alre1ady’V”g
considered. If the petitioner is aggri’ier;red by Vthe:V’order:sE on the
rectification applications, the rernvedyi of filing
the appeal.
4. Sri that the
proceedings are pending
consideratiorig it it ‘A it
5. It to the judgment, dated
26.1.1.2O0’9§AA’p’assed.V by harnataka Appeliate Tribunai in STA
V ‘iThe’—ApVpeVa’iL:iseliowed by setting aside the orders of
V _ both’the.-_jaLrthorities below and the matter is remitted
ii”-‘4«.__V’back to.._the AA for passing of the fresh order as
A 5.’C:’ireC’i’ed above and thereafter to issue revised
— dc-srniadnd notice. ”
98H.
4
6. The Additionai Commissioner of Commercial Taxes by
his order, dated 18.9.2010 has issued the foiiowing directions:
“3. Matter is examined. You are instructed as under;-if-to.
(a)
If the sum of Rs.82,7/8,955.00 is ‘
adjustment towards any” >demant;..”
refund to the dealer, the
to arrears of tax or anyiotner am.o_un’t.rna;t’
” of ”
adjusted out V
Rs.82,78,955.00 ari:d.,,:’after ‘adjustment the
excess amount which: .not. covered by any
the ” _ said
demand shouId:_be’I-‘e}unded– to. th_e dealer.
Till’ ccvtrtolettpn gof7th’is “a:Ctio_n,:f ‘no further action
in* yourflnotice dated 13.9.2010
, , I Should’ the :ta!_<:er!. 2"",
7. Co_nsideting” the dordeirs passed by the Karnataka
Adoeilate’-‘….;i’ri2i3unai anVd”””‘i’he Additionai Commissioner, the
‘respondent No.3) is directed not to act on
WV i”the notice dated
(Annexure-A) tii! the compietion of
» .i.th.e assessmentiproceedings.
petitioner’s request for the refund of a sum of
fis;–8.’7,2_,5025/– or any other amount has to await the outcome of
matter before the Assessirg Officer (the respondent No.3).
SH.
The Assessing Officer is directed to dispose of ail the petitioner’s
rectification appiications, if they are not yet disposed of’;..::”~’fh~e
respondent No.3 or any other concerned officer
compiete the assessment proceedings within’ tw_o’V’nio:n’t.hVs”from-V_V f”
the date of the issuance of the certified c:opyfof*~t’od’ay’s
9. Petition is accordingiy dis’posed of.”-._V_i\io to
COSIIS.
bvr