{"id":57474,"date":"2010-10-19T00:00:00","date_gmt":"2010-10-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-ceeta-industries-ltd-vs-state-of-karnataka-on-19-october-2010"},"modified":"2014-03-01T03:44:30","modified_gmt":"2014-02-28T22:14:30","slug":"ms-ceeta-industries-ltd-vs-state-of-karnataka-on-19-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-ceeta-industries-ltd-vs-state-of-karnataka-on-19-october-2010","title":{"rendered":"M\/S Ceeta Industries Ltd vs State Of Karnataka on 19 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S Ceeta Industries Ltd vs State Of Karnataka on 19 October, 2010<\/div>\n<div class=\"doc_author\">Author: Ashok B.Hinchigeri<\/div>\n<pre>IN THE HIGH COURT OF KARNATAKA AT BANGALORE\nDATED THIS THE 19\"' DAY OF OCTOBER 2010 \nBEFORE \n\nTHE HON'BLE MR. EUSTICE ASHOKV I3, bHINCH'IG'ERIIv ,  A\n\nwRIT PETITION NO. 31053 OE:=3010I.(T;R'ST')...'    T\n\nBETWEEN:\n\nM\/S CEETA INDUSTRIES LTD\nKIADB INDUSTRIAL AREA\n\nSATHYAMANGALA, TUMKUR  ;\n\nREPRESENTED BY ITS PRESIDENT! _ --\n\nANUBHAV PODDAR   :   \n\nAGED ABOUT 38 YEARS   -_  PETITIONER\n\n(BY  ANUPARNA, A\"D.\\\/OCATE\nFOR SRIR'SHASITIKI-RAN'-~SVH-ETTY, ADVOCATE)\nAND: -3  \" Q   \n\n1. STATE OF KA'RTIATAK.A _  .\nREPRESENTED BYITHE 'S.ECRE'TARY TO GOVERNMENT\nFINANCE'--DEPARTME'Nfr*._   ~~\nBANGALORE' - \"  \u00bb--\n\n2. COMI~jISS.IONER-\u00bbOE'c'OM'MERcIAL TAXES\n4- I' -  _GAn.:'jD'I~IIN_AGAR, BAN G.A.EORE\n\n3.  'DVEVPUTY'~vCOMMI'SS_IONER OF\nI~COMMERCIAL TjAxES (RECOVERY)\nTLIMKTUR '  \n\n71_4. -- ADDL'.C(Z5AMMI\"35SIONER OF\n\nW,COMMER_CIAL TAXES (POLICY AND LAW)\n\n.3 .3   Eu&gt;'F\u00a2{}HIN'AGAR  RESPONDENTS<\/pre>\n<p>(BY SRI K M SHIVAYOGISWAMY, HCGP)<\/p>\n<p>  HT-.&#8217;&#8211;TIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227<\/p>\n<p>1&#8242; &#8216;.g-._OE&#8221;T.HE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECOVERY<br \/>\n&gt;&#8211;.,NOT~ICE DATED 13.09.2010 VIDE ANN&#8211;A PASSED BY THE R3 AND ETC.<\/p>\n<p><span class=\"hidden_text\">2<\/span><br \/>\nTHES WRIT PETITION COMING ON FOR PRLY. HG. IN &#8216;B&#8217; GROUP<br \/>\nTHIS DAY, THE COURT MADE THE FOLLOWING:<\/p>\n<p>QRDER<\/p>\n<p>The petitioner has made the foiiowing prayers:<\/p>\n<p>a. Issue a writ in the nature of certiorari or__:anyv..other..&#8217;i V&#8217;<\/p>\n<p>appropriate writ, order or direction  the it<br \/>\nrecovery notice dated V&#8217;\u00bb._13:59..\u00a3&#8217;\u00a7i0\u00e91rrO_O<br \/>\nTum.&#8217;r.No.471\/201041 (Annexure_~&#8221;&#8216;A&#8221;) passed by\ufb02the <\/p>\n<p>3&#8243;&#8216; respondent..  _ _ \u00bb<br \/>\nb. Issue a writ in the Jnaturexi.ot:ina&#8221;nq;imus&#8217; or any other<br \/>\nappropriate writ, order&#8217; or, diiectiofia jdepclaring that the<br \/>\npetitioner is not IiabIeV_to.__p.?-&#8216;i_yO  pursuant to<br \/>\nthe order  the 3&#8243;&#8221; respondent<\/p>\n<p>(Anif_5OIvextir9e&#8217;\u00a7&#8217;\ufb02&#8217;3&#8243;)..O::&#8217;3.it  _ H<br \/>\nc. Issuyea writ.  of mandamus or any other<br \/>\nappropriate _ order or direction directing the<br \/>\nV respondent&#8221;a.uthority to refund .3 sum of Rs.8,72,025\/~<br \/>\n&#8216;O V&#8217;  A as\u00e9pertheapplication under Section 9(2) of the CST Act<br \/>\n ~25&#8212;A of the KST Act for the assessment<br \/>\n    gaaiii.\n<\/p>\n<p>d. Gran.t&#8217;su.eh other relief that this Hon &#8216;bie Court deems fit<br \/>\nV __ in th.e_A%&#8217;acts and circumstances of the matter.&#8221;<br \/>\nA  Anuparna, the iearned counsei for the petitioner<\/p>\n<p> that some of the appiications for rectification have<\/p>\n<p>33.14.\n<\/p>\n<p>remained unconsidered and that the respondents are trying to<\/p>\n<p>resort to the coercive measures for recovering the amoun_ts;.f&#8221;j&#8217;~_'&#8221;~.<\/p>\n<p>3. Sri K.M.Shivayogiswamy, the {earned_.,&#8217;V:\u00a7fi~-i.gh:.A_i.:&#8217;C.ourt&#8217;t._i&#8221;<\/p>\n<p>Government Pieader for the respondents:pisdomits&#8217;e._that~.Dth:e\ufb01&#8217;<\/p>\n<p>rectification appiications fiied byeth\u00e9e petitieners.V.e.rev&#8221; alre1ady&#8217;V&#8221;g<\/p>\n<p>considered. If the petitioner is aggri&#8217;ier;red by Vthe:V&#8217;order:sE on the<br \/>\nrectification applications, the rernvedyi of filing<\/p>\n<p>the appeal.\n<\/p>\n<p>4. Sri  that the<br \/>\nproceedings  are pending<br \/>\nconsideratiorig it it &#8216;A it<\/p>\n<p>5. It  to the judgment, dated<br \/>\n26.1.1.2O0&#8217;9\u00a7AA&#8217;p&#8217;assed.V by harnataka Appeliate Tribunai in STA<\/p>\n<p>V &#8216;iThe&#8217;&#8212;ApVpeVa&#8217;iL:iseliowed by setting aside the orders of<br \/>\nV _ both&#8217;the.-_jaLrthorities below and the matter is remitted<\/p>\n<p>ii&#8221;-&#8216;4\u00ab.__V&#8217;back to.._the AA for passing of the fresh order as<\/p>\n<p>A 5.&#8217;C:&#8217;ireC&#8217;i&#8217;ed above and thereafter to issue revised<\/p>\n<p>&#8212;  dc-srniadnd notice. &#8221;\n<\/p>\n<p>98H.\n<\/p>\n<p><span class=\"hidden_text\">4<\/span><\/p>\n<p>6. The Additionai Commissioner of Commercial Taxes by<\/p>\n<p>his order, dated 18.9.2010 has issued the foiiowing directions:<\/p>\n<p>&#8220;3. Matter is examined. You are instructed as under;-if-to.<\/p>\n<p>(a)<\/p>\n<p>If the sum of Rs.82,7\/8,955.00 is  &#8216;<br \/>\nadjustment towards any&#8221; &gt;demant;..&#8221;<br \/>\nrefund to the dealer, the   <\/p>\n<p>to arrears of tax or anyiotner am.o_un&#8217;t.rna;t&#8217;<br \/>\n&#8221; of &#8221;\n<\/p>\n<p>adjusted out  V<br \/>\nRs.82,78,955.00 ari:d.,,:&#8217;after &#8216;adjustment the<\/p>\n<p>excess amount which:  .not. covered by any<\/p>\n<p>the &#8221; _ said  <\/p>\n<p>demand shouId:_be&#8217;I-&#8216;e}unded&#8211; to. th_e dealer.<\/p>\n<p>Till&#8217; ccvtrtolettpn gof7th&#8217;is &#8220;a:Ctio_n,:f &#8216;no further action<\/p>\n<p>in* your\ufb02notice dated 13.9.2010<\/p>\n<p> , , I Should&#8217; the :ta!_&lt;:er!. 2&quot;&quot;,<\/p>\n<p>7. Co_nsideting&#8221; the dordeirs passed by the Karnataka<\/p>\n<p>Adoeilate&#8217;-&#8216;&#8230;.;i&#8217;ri2i3unai anVd&#8221;&#8221;&#8221;&#8216;i&#8217;he Additionai Commissioner, the<\/p>\n<p> &#8216;respondent No.3) is directed not to act on<\/p>\n<p> WV i&#8221;the notice dated<\/p>\n<p> (Annexure-A) tii! the compietion of<\/p>\n<p>\u00bb .i.th.e assessmentiproceedings.<\/p>\n<p>  petitioner&#8217;s request for the refund of a sum of<\/p>\n<p>\ufb01s;&#8211;8.&#8217;7,2_,5025\/&#8211; or any other amount has to await the outcome of<\/p>\n<p>matter before the Assessirg Officer (the respondent No.3).<\/p>\n<p>SH.\n<\/p>\n<p>The Assessing Officer is directed to dispose of ail the petitioner&#8217;s<\/p>\n<p>rectification appiications, if they are not yet disposed of&#8217;;..::&#8221;~&#8217;fh~e<\/p>\n<p>respondent No.3 or any other concerned officer <\/p>\n<p>compiete the assessment proceedings within&#8217; tw_o&#8217;V&#8217;nio:n&#8217;t.hVs&#8221;from-V_V f&#8221;<\/p>\n<p>the date of the issuance of the certified c:opyfof*~t&#8217;od&#8217;ay&#8217;s <\/p>\n<p>9. Petition is accordingiy dis&#8217;posed of.&#8221;-._V_i\\io to<\/p>\n<p>COSIIS.\n<\/p>\n<p>bvr<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S Ceeta Industries Ltd vs State Of Karnataka on 19 October, 2010 Author: Ashok B.Hinchigeri IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 19&#8243;&#8216; DAY OF OCTOBER 2010 BEFORE THE HON&#8217;BLE MR. EUSTICE ASHOKV I3, bHINCH&#8217;IG&#8217;ERIIv , A wRIT PETITION NO. 31053 OE:=3010I.(T;R&#8217;ST&#8217;)&#8230;&#8217; T BETWEEN: M\/S CEETA INDUSTRIES LTD [&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-57474","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Ceeta Industries Ltd vs State Of Karnataka on 19 October, 2010 - 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-ceeta-industries-ltd-vs-state-of-karnataka-on-19-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Ceeta Industries Ltd vs State Of Karnataka on 19 October, 2010 - Free Judgements of Supreme Court &amp; 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