{"id":84370,"date":"2010-08-31T00:00:00","date_gmt":"2010-08-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-fp-seating-system-pvt-ltd-vs-dy-comr-of-comrl-taxes-on-31-august-2010"},"modified":"2015-06-15T11:16:11","modified_gmt":"2015-06-15T05:46:11","slug":"ms-fp-seating-system-pvt-ltd-vs-dy-comr-of-comrl-taxes-on-31-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-fp-seating-system-pvt-ltd-vs-dy-comr-of-comrl-taxes-on-31-august-2010","title":{"rendered":"M\/S Fp Seating System Pvt Ltd vs Dy Comr. Of Comrl Taxes, … on 31 August, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Fp Seating System Pvt Ltd vs Dy Comr. Of Comrl Taxes, … on 31 August, 2010<\/div>\n
Author: Ashok B.Hinchigeri<\/div>\n
T AGED ABOUT 32 YEARS    '\n\nIN THE HIGH COURT OF KARNATAKA AT BANGALORE\nDATED THIS THE 3:\" DAY OF AUGUST 2010\nBEFORE\n\nTHE HON'BLE MR. JUSTICE ASHOK B. HINcH:G_E:P.,I' 'C: .\n\nWRIT PETITION Nos. 23551-235918 \n\nBETWEEN:\n\nM\/S FP SEATING SYSTEM PVT LTD\n485\/10, 14*\" CROSS, AT\" PHASE\nP I A, BANGALORE \u00ab-~-- 560 038 . \nREP.BY SRI PAWAN GAUR _ .\nS\/O SRI KAILASH CHAND GAUR\n\nHINDU  I %'   PETITIONER\n\n(BY SRI..A'iSATYA\u00abNA__RAYA-N A,_'ADVOCATE)\n  ' ' ' '    1'. ' ., . :\n\n1. DY. CONIR. OF ..(AUDIT ~--- 62)\nVAT DVN6, (RBANGVALORE~55-6.0..--02O) (AA)\n\n2. COMR._OF COMRL. .T_A.xES_, RARNATAKA\nVTK 1;, I MAIN, GANDHINAGAR\n -  BAN._fGA.LO_RE .7 560 '09T..(.H\u00abO D)\n\n STATE Ov.F__'r<.ARNATAKA\nRE R; BY .EI=NA'NACE~~SECETARY\nVIDH-AN SOB'DH'A\n\nBANG_ALO.R~E_gf..--560 001  RESPONDENTS<\/pre>\n
” ._:(~E3Y SRI K M SHIVAYOGISWAMY, HCGP)<\/p>\n
   ‘*fT.HESE wR:T PETITIONS ARE FILED UNDER ARTICLES 226 AND
\nI_<_22_7-OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE\n<\/p>\n
-.fIM_PUG!\\I%ED RE-ASSESSMENT ORDER PASSED UNDER SECTION 39(1),
\n 36_,”37VDATED 29.04.2010 FOR THE YEAR 200S~06, ANNEXURE B &
\n 26′.06.2010 FOR THE YEAR 2006~07, 2007-08 & 2008–09 MARKED AS
\n QANNEXURE C, D & E TOGETHER WITH THE RELEVANT ON IN FORM
\n ‘VAT 180 FOR THE TAX PERIOD 200S–06, 2006–07, 2007-08, 2008-09<\/p>\n
2<\/span>
\nAND 2009-16 RESPECTIVELY MARKED AS AN ANNEXURES B_.C,D_.E,
\nWITH LAW IN SO FAR AS IT RELATES TO THE LEVY OF INTEREST,
\nPENALTY AND TAX ON FREIGHT AND ETC.\n<\/p>\n
THESE WRIT PETITIONS COMING ON FOR PRLY. HG THIS DAY,
\nTHE COURT MADE THE FOLLOWING:\n<\/p>\n
QRDER<\/p>\n
The petitioner has raised the challenge<\/p>\n
assessment orders at Annexures-B, C, {2 .an_cl E  d’e.rniand_V K”<\/p>\n
notices at Annexures-B1, C1, D1 and Ella’ <\/p>\n
2. Sri Satyanarayana, the””‘i-{earned c\u00a2unOsei _m}– the
\npetitioner submits that the erdersyyare niotxspeaking<\/p>\n
orders. The respondent No.1  law and also<\/p>\n
the clarifications- i’ssviied’:’byVlt\u00bbh\u00a7–\u00a7omrnissioner of Commercial Tax.
\nHis grievance isV”th_at.ith’e._petiti~o_}\u00a7er is being fastened with certain<\/p>\n
taxes, thot-i:gh_AAi”t is otAh’erw_i_sevexempted from paying it.<\/p>\n
Q.;-Sr:Ifiqvlvivishliivayogiswamy, the learned High Court<\/p>\n
A’v._?”‘Governm’e_nt ;Piea’d=er has raised the threshold bar to the very<\/p>\n
_._,}tiai_ntiaingabil’ityOi’ of these petitions. He submits that if the<\/p>\n
  aggrieved by the impugned orders\/notices, he can<\/p>\n
 the remedy of fiiing an appeal under Section 62 of the<\/p>\n
VTEA”–\u00abTVKa\u00abrnataka Value Added Tax Act, 2003.<\/p>\n
REM.\n<\/p>\n<\/p>\n
4. Sri Satyanarayana joins the issue with Sri<\/p>\n
Shivayogiswamy that to press for stay of impugned order_s.”ihe<\/p>\n
has to deposit 50% of the amounts. He requests__Ati\u00a7e”Court  i-<\/p>\n
give a direction to the respondent _N.o..1_ tof’reCo:nsiderg’.i\u00bbthe<\/p>\n
petitioner’s cases and thereby effect the re_c’ti’ficatio’n_:”inhis~,r\u00e9{p<\/p>\n
assessment orders.\n<\/p>\n
5. These petitions are ‘:ciispos’ed’_of’..r_ie’se..rying the\ufb02xliberty to
\nthe petitioner either to file the a’fpApea’i’}invc–ikfinfgj_~$ection 62 of the
\nsaid Act or to seek”re.ctifii:ation.~~’:of i~re:a7ssessment orders<\/p>\n
invoking Section  <\/p>\n
6. If:V__th\u00bb:-“:’  “the appeals\/petitions for<\/p>\n
rectification, the isarh’e_.’4’sha!i”;be considered examining the<\/p>\n
A’<\/p>\n
applicatio,n\u00a7Lo:. thQ”…,,d:ecisions being relied upon by Sri<\/p>\n
Satyan airaiya  g A _ p  \u00ab ..,. \u00ab<\/p>\n
7. ‘:.\\_io orcieriasfwto costs.\n<\/p>\n
. sa\/5<\/p>\n
{Edge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Fp Seating System Pvt Ltd vs Dy Comr. Of Comrl Taxes, … on 31 August, 2010 Author: Ashok B.Hinchigeri T AGED ABOUT 32 YEARS ‘ IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 3:” DAY OF AUGUST 2010 BEFORE THE HON’BLE MR. JUSTICE ASHOK B. HINcH:G_E:P.,I’ ‘C: . […]<\/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-84370","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Fp Seating System Pvt Ltd vs Dy Comr. 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