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State Of Karnataka vs. M/S. Abb Limited

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RP/12/2023HC KarnatakaGSTCNR KAHC01000888202315 March 2024Bench: S.G.PANDIT,HEMANT CHANDANGOUDAR2 pages
For Petitioner: SRI. K. HEMA KUMAR, AGA

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Heard together (2 matters)

RP No. 12 of 2023
R.P.NO.457 OF 2015

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:10828-DB RP No. 12 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF MARCH, 2024 PRESENT THE HON'BLE MR JUSTICE S.G.PANDIT AND THE HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR REVIEW PETITION NO. 12 OF 2023 IN S.T.R.P.NO.457 OF 2015 BETWEEN: STATE OF KARNATAKA BY THE SECRETARY, DEPARTMENT OF FINANCE VIDHANA SOUDHA, BANGALORE-560 001. …PETITIONER (BY SRI. K. HEMA KUMAR, AGA) AND: M/S. ABB LIMITED NO.5 AND 6, PHASE II PEENYA INDUSTRIAL AREA, PEENYA, BENGALURU-560 058. …RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER XLVII RULE 1 READ WITH SECTION 114 OF THE CPC, 1908, READ WITH ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO REVIEW THE JUDGMENT DATED 05.08.2021 PASSED BY THIS HON'BLE COURT IN S.T.R.P.NO.457 OF 2015. THIS REVIEW PETITION COMING ON FOR ORDERS THIS DAY, S.G. PANDIT J., MADE THE FOLLOWING: Digitally signed by B K MAHENDRAKUMAR Location: High Court of Karnataka - 2 - NC: 2024:KHC:10828-DB RP No. 12 of 2023

ORDER

Heard, Sri Hema Kumar, learned Additional Government Advocate for the petitioner.

2.

This review petition is filed under Order XLVII Rule 1 read with Section 114 of Code of Civil Procedure 1908, seeking review of the Order dated 5.8.2021 passed in STRP No.457/2015. 3. Sri Hema Kumar, learned Additional Government Advocate for the petitioner fairly submits that, in view of the subsequent order passed by the Hon'ble Supreme Court dated 12.01.2024 in SLP (CIVIL) Dairy No(s). 53320/2023, the review petition would no more survive for consideration. He further submits that the input tax credit could be claimed even belatedly, i.e., after 6 months.

4.

In view of the above, the review petition stands dismissed. JUDGE JUDGE

HR

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.