{"id":187689,"date":"2009-02-05T00:00:00","date_gmt":"2009-02-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009"},"modified":"2017-06-16T09:30:24","modified_gmt":"2017-06-16T04:00:24","slug":"ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009","title":{"rendered":"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009<\/div>\n<div class=\"doc_author\">Author: B.Sreenivase Gowda<\/div>\n<\/p>\n<pre><\/pre>\n<p>EN&#8217; &#8216;E&#8217;H\u00a7: HE{\u00a7%\u00a7 {.&#8221;Z(L3&#8217;U\u00a72&#8243;&#8216;&#8221;\u00a7&#8217; cg}? \u00a7{A_R\u00a7\\EA&#8217;FAi{A, \u00a3;A\u00a7a%:\u00a7\u00a7;::;{\u00a7:%,\u00a7:<\/p>\n<p>E&gt;\u00e9x;&#8217;\u00a7&#8217;E\u00a71&#8243;3&gt; &#8216;I&#8217;H\u00a7iS THE:  D5391&#8217; ::::\u00ab* &#8216;\u00a7*;%:\u00a73\u00a7\u20ac:;;\u00a7f;\u00a7i\u20acV&#8217;:*AJ  <\/p>\n<p>BE:F{f\u00a7\u00a7fi\u00a7\u00a7 <\/p>\n<p>&#8216;m;\u00a7: m:a:z~:*}3m: MR, an;-&#8216;:\u00a7&#8217;z1\u00a7%\u00a7=%:\u00a3\u00ab:}3S&#8217;:;s:.\u00a7:E:\u00a7:x{A&#8217;SE&#8221;::&#8221;;:s\u00a7 &#8216;:&#8217;Jr:&gt; \u00a71_Eaiia \u20ac315&#8217; :2&lt;;:::;?&#039;;3:::\u00ab:a\u00a2:4\u00a7%E3}<\/p>\n<p>EEFWEEE   _    <\/p>\n<p>Bsi\ufb01s. Swat S\ufb01lifh\ufb01l\ufb02 &lt;&#039;3::gf:E%&#039;\u20acV6VP\u00a7I&quot;\u00a3w&#8211;~Eji:d};g,. <\/p>\n<pre>Ha}s\u00a7akka}'a*\u20ac\u00a71EaS%.;\"'    'V 2 =\n{\u00a711\ufb01=:a.1'\u00a71agg:\u00a3i*s_:\u00a7:,_.\"    ~  \n\n<\/pre>\n<p>R::pr&amp;s\u20ac_1&#8243;1&#8211;f;:s:\u00bbz_\u00a7  E~_\u00e9.&#8221;ai&#8217;_:&#8217;;z1gi:f;g E?2iifc\u00a3:EQ3&#8243;<\/p>\n<p>E}N:V\u20acn\u00a7:ai3f&#8217;%\u00a7$\u00a7      P\ufb01\u00e9ii\u00e9cxiisr<\/p>\n<p>{By  .\u00a7\\E&#8217;\u00e9ai\u00a3;j.1,::&#8217;1{ias:..\u00a7;;$1;a\ufb01xii<\/p>\n<p>1, &#8216;\u00a3&#8217;2&lt;:&quot;{p.1;__:iij_=,2*%M \u20ac:&quot;:&lt;.&#039;;&#039;:.f:1:r\u00a7L&#039;:&#039;:T~:%=\u00a7i&#039;&lt;f:\u00a3T;i\u20ac.:;&#039;,<br \/>\nCihika-3i11gaiVu1?_ D\u00a7.:s{;:\u00a7.:it,<br \/>\n;&#039;\u20ac\u00a7ih\u00a7k:\u20acs\ufb011aga\u00a7&#039;i;:1&quot;. &#039;<\/p>\n<p> \u20ac&#039;V&#039;i_5\u00a7i?1\u00a7:&#039;\u20ac\u00bbi&quot; &quot;&quot;&quot; &#039;A A<\/p>\n<p>&#039; * &#8211;. _V Qa\ufb01\ufb01\ufb01tsv R&#039;:&#039;:_CQVt31&#039;}&#039; bziazmgtznzzezzt Ei\u00a3&#039;a;1&lt;:h,<\/p>\n<p>V  \u00abAV, &quot;;E33_{::;i\u00ab:i\u20ac:3ej\u00ab; Raaci,<\/p>\n<p>&quot; &#039;&#8211;..%&#039;Ba1;; gaia&#039;j.;&#8211;e;\u00bb55::3 (3233.\n<\/p>\n<p>_Q.}<\/p>\n<p>.. T353-g\u00e9.:&#8217;;\u00a711;\u00a3p\u20acf&#8217;\u00a7MI&#8221;i&#8217;\u20ac.\u00a23I&#8221;i\u20ac\u00a7\u20aci1\u00a7.Cif Peiiczi,<br \/>\n{.3h;E\u00a7\u00ab:ka3:z1aga31n&#8217;1: Bisirici,<br \/>\n{?h;\u00a7kE:a31:agaii_1:*r:. RESPEENBENFS<\/p>\n<p>3: ~$n&#8217;st:\u00a5rai&#8217;<\/p>\n<p>&#8216;  &#8216;{i?;j\u00a7&#8217; Smt, H. Samjiizi \u00a7\\i\u00a7:1&#8242;:&#8217;h:a_n::1a AQEA fag&#8217; Re 1,  gain&#8217;;<\/p>\n<p>.3&#8217;&#8230;\n<\/p>\n<p>Eviagisirai\u00e9: serif&#8217; {ht-: \u00a7.}:}.$iria::%:. tat} tafgz\u00e9 ;T;as&lt;:;:-v*,s&lt;%:,\u00a7g:&lt;.&lt;:;&#039;:;3r_r&quot;*V;&quot; &#039; s\u00e9\u00e9.&#039; &quot;i;;&#039;g:r::<\/p>\n<p>p\u00a7*0\u00a7.r\u20ac:1*\u20ac;\u00a7=* giveie as 5~:.\u20ac:c1_:f&quot;i&#039;E}: x\u00a5E&#039;1&#039;?\u00a7e av2&#039;;:ifii3;\u00a7g&quot;&#039;\u00a7\u00a71\u20ac: A_Ea5\u00a3\u00e93T&#039;:  <\/p>\n<p>::h::2*ef\u00a3;r\u20ac: &#039;!;h\u20ac: i\u00a7:i.i.:3:r A:1::\u00a7exi,_1:1~:\u00a7x (:a;:_3&quot;:t:\u00ab.i.s:j:_  i:3_$:s;:\u00a7:{};&#039;&quot;fjjg 1:316 &#039;<\/p>\n<p>\u00a7-1&#039;ij}A 52:3&#039;: \u00a7::\u00ab:%&quot;:i&#039;:aE&#039;f 0:&#039;? ih\ufb01 i?}\u00a7;:3:\u00a71*it:\u00a7.&#039;%\u00a7&quot; \u00a7\\f\u00a7?:gT\u00a7.S\u00a7&#039;.3&#039;3\u00a7;fi g3,&#039;:\u20ac\u00a7&#039;~: f\ufb01 %i\u20ac\u00a71&quot;\u00e9\u00a70:&#039;\u20ac it<\/p>\n<p> 3:: act:t~::::&#039;&lt;ia.:&#039;3;:.i:\u20ac: \u00a7%&#039;\u00a7&#039;E&#039;\u00a7&quot;\u00a7._.$\ufb01C,VA\u00a7Z\u00a7  &#039;<br \/>\n&#039;?, &quot;:E&#039;fae Eezezrzz\u00e9\u00e9i  :&#039;fE:&lt;;2%:::ii(::::&#039;%::;&#039;\u00a7\u00a7\u00a75 . _i\u00a5&#039;:\u20ac3.Vacaf.\u20ac :\u00ab;:1&#039;;:23:2&lt;::**i\u20ac{1<br \/>\n:i:s.&lt;:f: $1,i\u00a7f}Ii}\u00a7.$Sii\u00e9}&quot;\u00a7$ Eiz\u00e9iii\ufb01  &quot;&#039;?z2iT\u00a7&#039;\u20aci_  (\u00a7{}2i1&#039;1Sf:E\u00a7 \u20ac91&quot; the<br \/>\nBai\ufb01g, :_.&#039;:2&#039;*:  :\u00a7::f&#039; -,.\u00a7Z\u00a7t&quot;f7\u00a31?L;&#039;f&#039;\u00a7\u00a3&quot;i&#039;?_iiii\u00a5;\u00a5&#039;;\u00a7;VVV&#039;C%\u00a7&#039; fiat: pa:*i_ic=:s, ii is<br \/>\n:&quot;:\u20ac\u20ac\u00a3Zf\u20ac$\u00a7v\u00e9&#039;:11&#039;\u00a7f 1:.;5E;v}i&#039;\u00a7.&#039;\u00a7T };:4-  ih\ufb01 AC1; \u00b0;\u00a5hi{:h rtzatiis<br \/>\ntizzg\u00e9\u00e9:  V&#039;<br \/>\nV &#039; ::?1&#039;\u00a7\u00a7\u00a2&#039;e2irap9Iitaa E\ufb01a\ufb01strate<br \/>\n &#039;=3\u00a7&#039; * \u00a7\u00a7;$t5:t%ii\ufb01i:.. ~7 biagstraiaa to assist<br \/>\n$e\u00e9&#039;:\u00a7=mfc__\u00a7______. ere\u00e9imr in taking<br \/>\n \u00a7\u00a3\u00a7$5a$$in\u00a7 emf aeeurad asgets:\n<\/p>\n<p>  {1} ax;-&#8216;&#8221;&#8216;\u00a31&lt;Et:&#039;\u20act E316: {;\u00bb:;:\u00ab:-;s\u00e9:$S:\u00a7&lt;::&#039;1 inf 3:35;<br \/>\n :$_\u20ac\u20ac::?1&quot;\u00a71&#039;fiii&#039;\u00a7 3.s*sa\u20ac:i; is r\ufb01qzi\u00e9r\ufb01d 1:0 ha iak\ufb01\ufb01<br \/>\n \u00a7i:jg zh\ufb01 tiiiiltif\ufb01tii &lt;;:&#039;&amp;d\u00e9%:@\u00a7&#039; gr&#039; if 231}; sf the<br \/>\nSEC&quot;?\/Ef\ufb01fi asset is reqyiiraci 1:9  said or<br \/>\nE:1&#039;3.I:sf&lt;&#039;::&quot;&#039;r\u20ac;&lt;i &#039;:33: th\ufb01: seizzur\ufb01\u00e9 Isreiiimz&#039;<br \/>\niifi\ufb01\ufb01f the ;:::&#039;&lt;::vi3iC;1&quot;::~&quot;; af @3235; Act, me<br \/>\nssr3{:1:1*@(i i\ufb01f\ufb01i\ufb01ii\ufb01i&#039; may, fa&quot; (he: p\u00a5j&#039;\u00a3&#039;}f30$3\u20ac<br \/>\n6.3.? &#039;zakiizg possesaian 25:1&quot; czzzztfczi af an};<\/p>\n<p>%<\/p>\n<p>&quot;\u00a7&#039;E:1%::*s:f\u20ac;:1*\u20ac::\u00a7 \ufb01ii\ufb01 {;t3&quot;i1%:&#039;\u20ac::&#039;\ufb01iGf{: 8%&#039; the \u00a7\u20ac.i5:\u00a7&#039;\u00a7&#039;&quot;.&quot;.&#039;\u00a3.&quot;&quot;;i\u20ac4ff\u00a7._ &#039; \u00e9&#039;;\u00e9:&lt;\u00a7&quot;e.~:.?n&#039;3\u20acJI&#039;: <\/p>\n<p>app\u00e9aqfizig far &#039;the Ram}: &#039;\u00a7,\u00a7&#039;1.8;i..v&#039;i&#039;LE;ifi&quot; }::i:i:.s\ufb01:&#039;  j<\/p>\n<p>.i:=;su\u20ac&lt;t\u00a7  $316 .&#039;\u00a7~:%,\u20ac;%A 01&#039;: beha\u00e9i&#039; \u20ac35 \u00a32-&quot;&#8211;2,_t.+:z \u00a7T}i:\u00a7&#039;\u00a7:ifi&lt;;t\u00a3&#039;..E&#039;\u00bb&lt;{3\u00a7g\u00a7\u00a7\u00a7s\ufb01?a1?,\u20ac<\/p>\n<p>\u20ac.Z3;\ufb02\u00a7}tI\u00a7\u00a7f 3:36 a(:ae;3ix::\u20aci, fer&#039; &quot;i,&#039;\u00a71&#039;Ei ;&#039;3=Z;f.31f{33E\u20ac\ufb01 &#039;I&#039;\u00a7&#039;\u20ac1&#039;SQ.if\u00a3 f&quot;\u00a7?i_ai&quot;&#039;t.&#039;\u00a31e1*:\u00e9 is<\/p>\n<p>&#039;11:} 33535:: =::31Er:&#039;:(&#039;: 32:;  {Q}\u00a7\u00a7:iir:i\u00a7:\u00a7e:\u00a7&#039;\u00a5E&#039;:&#039;E\u00a7iagisffa%,\u20ac; }\u00a7\u20ac_&quot;}&#039;i,F:\u00bb&quot;{iV\u00a7:E&quot;&#039;<\/p>\n<p>&#039;zzjg perusai Gf ;%m1\u20acTXtH::f\u20ac\u00a7&#039;~A;&#8211;vii.fis;_.\u00a2E&amp;31:&#039;* ihat if: is I10: fhft<\/p>\n<p>Gm: &quot;1SS13J\ufb01(:i  &#8211;Tii&quot;1as_\u00a7:   z::Xe1&#039;c:isi:1g &#039;nit;<br \/>\n\u00a7\u00a7B\u00a7\u00a5\u20ac1f&#039; 1;I3~i&#039;{&#039;e3,f_  if .\u00a7;:f&#8230;f;h*3&#039; 58?.  &quot;\u00a7V&#039;ir;eI&#039;ef::\u00ab3&quot;@,, I havrss: EEG\n<\/p>\n<p>i)f_&#8217;;i\u00a7Gi1 \u00a7&#8221;\u00a3:&#8217;a5\u20ac. ?:}&#8217;}!3r3V\u00a5&#8217;;&#8217;_&#8217;.15  1::%%2i=E\u00a7:* AIm6x1.:.:&#8217;\u20ac\u00bb\u00abA i3 WhG\u00a7}&#8221;<br \/>\niiieg\u00e9i   \u00e9f law \u00a3=3:1s:1 is; 3;i:&#8211;f:.%3}\u20ac :6 b6<br \/>\n:&lt;.;x?:&#039;i: zi\u00e9ii\u00e9ei; % _ V <\/p>\n<p>\u00a7\u00a7{\u00e9i.:r}:&#039;&lt;vii::gi_\u00a7:&#039;,A&#039;._V\u00a7\u00a7i&#039;:\u00a79 &#039;%&#039;z%&#039;1&quot;&#039;\u00a7;i7 ;{3\u20ac&#039;:i&#039;E:\u00a7;(311 is aii\u00e9jmizai. &#039;E&#039;h&lt;:&#039;:<\/p>\n<p>\u00e97{::i};;mg:&quot;:\u20ac{:i ::i:&#8217;&amp;~A $5 S-361; aside, E&#8221;&#8221;\u00a7Q\u00a5\u00a5&#8217;\u20ac3i\u20ac1&#8242; it is<\/p>\n<p>A &#8216;.\u00a7;p&#8217;\u00a7.:-&#8221; &#8216;(ha Qiairici.<\/p>\n<p>Magis\u00a7i&#8217;;:&#8221;a&#8217;i:,e in a.&lt;:&lt;::f;sr&lt;tEa1&quot;:&lt;::\u20ac: wiih Sat. 335% :3? \u00a3116: Actt,<\/p>\n<p><span class=\"hidden_text\">913<\/span><\/p>\n<p>31:22, ii, Sarajini 5:1 i_13j1aI1I1a3 {he 1&#8217;f\u00a7aI&#8217;I&#8217;_TE.\ufb01i{E .\u00a3&#8221;aj\u00bb:i::j1:\u00a7*\u00a3&#8217;:i[;f:3&#8217;4::.~ai<\/p>\n<p>1:&#8217;. V,<\/p>\n<p>\u20ac3&lt;;sv\u20ac1&quot;I1311\u20acI1f Ativocate is p&lt;:n11:*3ii,e&lt;::i it: .W93&quot;:&#039;%3Vc1;&#8211;.i11\u00abf;:1:\u00a2\u20ac&#039; :3?\u00bb &#039;V<\/p>\n<p>appezaranca\ufb01<\/p>\n<p>Li&#039;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 Author: B.Sreenivase Gowda EN&#8217; &#8216;E&#8217;H\u00a7: HE{\u00a7%\u00a7 {.&#8221;Z(L3&#8217;U\u00a72&#8243;&#8216;&#8221;\u00a7&#8217; cg}? \u00a7{A_R\u00a7\\EA&#8217;FAi{A, \u00a3;A\u00a7a%:\u00a7\u00a7;::;{\u00a7:%,\u00a7: E&gt;\u00e9x;&#8217;\u00a7&#8217;E\u00a71&#8243;3&gt; &#8216;I&#8217;H\u00a7iS THE: D5391&#8217; ::::\u00ab* &#8216;\u00a7*;%:\u00a73\u00a7\u20ac:;;\u00a7f;\u00a7i\u20acV&#8217;:*AJ BE:F{f\u00a7\u00a7fi\u00a7\u00a7 &#8216;m;\u00a7: m:a:z~:*}3m: MR, an;-&#8216;:\u00a7&#8217;z1\u00a7%\u00a7=%:\u00a3\u00ab:}3S&#8217;:;s:.\u00a7:E:\u00a7:x{A&#8217;SE&#8221;::&#8221;;:s\u00a7 &#8216;:&#8217;Jr:&gt; \u00a71_Eaiia \u20ac315&#8217; :2&lt;;:::;?&#039;;3:::\u00ab:a\u00a2:4\u00a7%E3} EEFWEEE _ Bsi\ufb01s. Swat S\ufb01lifh\ufb01l\ufb02 &lt;&#039;3::gf:E%&#039;\u20acV6VP\u00a7I&quot;\u00a3w&#8211;~Eji:d};g,. Ha}s\u00a7akka}&#8217;a*\u20ac\u00a71EaS%.;&#8221;&#8216; &#8216;V 2 = {\u00a711\ufb01=:a.1&#8217;\u00a71agg:\u00a3i*s_:\u00a7:,_.&#8221; ~ R::pr&amp;s\u20ac_1&#8243;1&#8211;f;:s:\u00bbz_\u00a7 E~_\u00e9.&#8221;ai&#8217;_:&#8217;;z1gi:f;g [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-187689","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2009-02-04T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-06-16T04:00:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009\",\"datePublished\":\"2009-02-04T18:30:00+00:00\",\"dateModified\":\"2017-06-16T04:00:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\"},\"wordCount\":798,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\",\"name\":\"M\\\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-02-04T18:30:00+00:00\",\"dateModified\":\"2017-06-16T04:00:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009","og_locale":"en_US","og_type":"article","og_title":"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-02-04T18:30:00+00:00","article_modified_time":"2017-06-16T04:00:24+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009","datePublished":"2009-02-04T18:30:00+00:00","dateModified":"2017-06-16T04:00:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009"},"wordCount":798,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009","url":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009","name":"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-02-04T18:30:00+00:00","dateModified":"2017-06-16T04:00:24+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-great-southern-coffee-pvt-ltd-vs-deputy-commissioner-on-5-february-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Great Southern Coffee Pvt Ltd vs Deputy Commissioner on 5 February, 2009"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/187689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=187689"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/187689\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=187689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=187689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=187689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}