Heard together (2 matters)
W.A. NO.1107 OF 2021
W.P.NO.8625 OF 2021
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF FEBRUARY 2022
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE M.I. ARUN
W.A. NO.1107 OF 2021 (T-RES)
IN
W.P.NO.8625 OF 2021 (T-RES)
BETWEEN:
1.
UNION OF INDIA
THROUGH ITS REVENUE SECRETARY
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NO.128A, NORHT BLOCK
NEW DELHI 110001.
2.
THE CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS
THROUGH ITS CHAIRMAN
NORTH BLOCK
NEW DELHI 110001.
3.
GOODS AND SERVICES TAX COUNCIL
FIFTH FLOOR, TOWER II
JEEVAN BHARTI BUILDING
JANAPATH ROAD
CONNAUGHT PLACE
NEW DELHI 110001.
4.
THE COMMISSIONER OF CENTRAL TAXES
BANGALORE EAST
C.R. BUILDING
2
QUEENS ROAD
BENGALURU 560001.
5.
THE ASSISTANT COMMISSIONER OF CENTRAL TAXES
EAST DIVISION-7
BANGALORE BUS STAND
HAL AIRPORT ROAD, DOMLUR
BENGALURU 560071.
.... APPELLANTS
(BY MR. JEEVAN J. NEERALGI, AGA)
AND:
1.
M/S TOTAL ENVIRONMENT LIVING SPACES PVT. LTD.
HAVING ITS REGD. OFFICE AT
IMAGINE NO.78, ITPL MAIN ROAD
EPIP ZONE, WHITEFIELD ROAD
BENGALURU 560066
REPRESENTED BY ITS DIRECTOR
SRI. SUMIT CHOWDHURU
S/O SRI. S.N. CHOWDHURY
AGED ABOUT 41 YEARS
R/AT NO.306,TEAM EMERALD 7
RUSTAMBAG, MAIN ROAD
KODIHALLI, BENGALURU 560017.
2.
THE STATE OF KARNATAKA
THROUGH THE GOVERNMENT PLEADER
HIGH COURT OF KARNATAKA
BENGALURU 560001.
... RESPONDENTS
- - -
THIS W.A. IS FILED UNDER SEC.4 OF THE KARNATAKA
HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED
ORDER, DATED 25/08/2021, PASSED BY THE LEARNED SINGLE
JUDGE OF THIS HON'BLE COURT IN WP NO.8625/2021.
THIS W.A. COMING ON FOR PRELIMINARY HEARING, THIS
DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
3
JUDGMENT Mr.Jeevan J.Neeralgi, learned Additional Government Advocate for the appellants. This intra Court appeal under Section 4 of the Karnataka High Court Act, 1961 has been filed against an order dated 25.08.2021 passed by the learned Single Judge in W.P.No.8625/2021. 2. When the matter was taken up today, learned counsel for the appellant fairly submitted that the controversy involved in this appeal is covered by a Division Bench decision of this Court dated 01.02.2021 passed in W.A.No.461/2020 (T-Res).
3.For the reasons assigned in the aforesaid judgment and with a view to maintain parity, the appeal fails and is hereby be dismissed. JUDGE JUDGE RV
