Cause title — parties, addresses and appearances
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF FEBRUARY, 2022
PRESENT
THE HON’BLE MR.JUSTICE ALOK ARADHE
AND
THE HON’BLE MR.JUSTICE M.G.S.KAMAL
WRIT APPEAL NO.926 OF 2021 (T-RES)
BETWEEN:
1.
UNION OF INDIA
THROUGH ITS SECRETARY
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NO.128-A/ NORTH BLOCK
NEW DELHI- 110 001.
2.
THE CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS
THROUGH ITS CHAIRMAN
NORTH BLOCK
NEW DELHI - 110 001.
3.
THE GOODS AND SERVICES TAX COUNCIL
FIFTH FLOOR, TOWER II
JEEVAN BHARTI BUILDING
JANAPATH ROAD
CONNAUGHT PLACE
NEW DELHI - 110 001.
4.
THE COMMISSIONER OF CENTRAL TAXES
BANGALORE EAST
C.R. BUILDING, QUEENS ROAD
BENGALURU - 560 001.
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5.
THE ASSISTANT COMMISSIONER OF
CENTRAL TAXES
EAST DIVISION - 7
BANGALORE EAST COMMISSIONERATE
BMTC BUS STAND, HAL AIRPORT ROAD
DOMLUR, BENGALURU - 560 071.
...APPELLANTS
(BY SRI. JEEVAN J. NEERALGI, AGA)
AND:
1.
M/S TOTAL ENVIRONMENT MUSIC FOUNDATION
(TRUST), HAVING ITS REGD. OFFICE AT
IMMAGINE NO.78, ITPL MAIN ROAD
EPIP ZONE, WHITEFILED ROAD
BENGALURU - 560 066
REPRESENTED BY ITS TRUSTEE
SRI. KAMAL SAGAR
S/O SRI. SURENDRA KUMAR SAGAR
AGED ABOUT 50 YEARS
R/AT NO.403, FOOTPRINTS, NO.1
7TH CROSS, 7TH MAIN
HAL 2ND STAGE
BENGALURU - 560 008.
2.
THE STATE OF KARNATAKA
THROUGH THE GOVERNMENT PLEADER
HIGH COURT OF KARNATAKA
BENGALURU - 560 001.
…RESPONDENTS
(BY SRI. K. HEMA KUMAR, AGA FOR R2)
THIS WRIT APPEAL IS FILED UNDER SECTION 4
OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING
TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NO.6668/2021 DATED 30.06.2021.
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THIS APPEAL COMING ON FOR PRELIMINARY
HEARING THIS DAY, ALOK ARADHE, J., DELIVERED
THE FOLLOWING:
JUDGMENT
Mr.Jeevan J.Neeralgi, learned counsel for the appellant.
Mr.Hema Kumar, Addl. Government Advocate for Respondent No.2. 2. In the light of the order dated 20th June 2021 passed by the learned Single Judge, by which, the Writ Petition preferred by the respondents has been disposed of for affording an opportunity to the petitioner to file TRAN-1. 3. It is not in dispute that the appeal against an order arising from similar issue has been dismissed by a Division Bench of this Court by order dated 01.04.2021 passed in Writ Appeal No.461/2020 (T-RES).
4.For the reasons assigned in the aforesaid Judgment and to maintain parity, this appeal is also disposed of. JUDGE JUDGE
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