Union Of INDIA vs. Lm Wind Power Blades INDIA PVT LTD
Held
The Court noted that the respondent presented an order sanctioning interest as per the impugned order of the Single Judge, and the appellants' counsel confirmed compliance. The amount was also credited to the respondent's account.
Facts
The appellants (Union of India and GST authorities) challenged a Single Judge's order directing payment of interest to the respondent. The respondent presented an order sanctioning an amount as per the Single Judge's direction.
Key Issues
Whether the appeal has become infructuous due to the department's compliance with the Single Judge's order directing payment of interest.
Sections Cited
Rule 92(1), Rule 92(3), Rule 92(4), Rule 92(5), Rule 96(7)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2024:KHC:48637-DB IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH WRIT APPEAL NO. 690 OF 2023 (T-RES)
BETWEEN:
UNION OF INDIA THROUGH THE REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE, 128-A NORTH BLOCK NEW DELHI – 110 001, DELHI.
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX NORTH WEST, 2ND FLOOR BMTC BUS STAND COMPLEX SHIVAJINAGAR , BANGALORE - 560 051. 3. ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION 3, NORTH WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, SHIVAJINAGAR BMTC , BUS STAND COMPLEX, BANGALORE - 560 051. 4. DEPUTY COMMISSIONER OF CENTRAL TAX DIVISION 3, BANGALORE SUSHMA LAKSHMI Location: HIGH COURT OF KARNATAKA NC: 2024:KHC:48637-DB NORTH WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, SHIVAJINAGAR BMTC , BUS STAND COMPLEX, BANGALORE - 560 051. …APPELLANTS (BY SRI. JEEVAN J NEERALAGI, CGC)
AND:
LM WIND P
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.