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The Joint Commisisoner vs. M/S Sri Anjaneya Agro Tech. PVT. LTD.

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STRP/48/2022HC KarnatakaGSTCNR KAHC01038227202204 January 2023Bench: P.S.DINESH KUMAR,G BASAVARAJA4 pages
For Petitioner: SRI. JEEVAN J. NEERALGI, AGAFor Respondent: SRI. B.S. VIVEKA KRISHA FOR SRI. VAIDYA RAVI LAXMINARAYANA., ADVOCATES

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Cause title — parties, addresses and appearances
- 1 - STRP No. 48 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JANUARY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE G BASAVARAJA SALES TAX REVISION PETITION NO. 48 OF 2022 BETWEEN: 1. THE JOINT COMMISISONER OF COMMERCIAL TAXES (APPEALS), VANIJYA THERIGE BHAVAN, 1ST FLOOR, DEVARAJ URS LAYOUT, P.B. ROAD, DAVANAGERE - 577 006. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY), VANIJYA THERIGE BHAVAN, DEVARAJ URS LAYOUT, P.B. ROAD, DAVANAGERE - 577 006. …PETITIONERS (BY SRI. JEEVAN J. NEERALGI, AGA) AND: M/S SRI. ANJANEYA AGRO TECH. PVT. LTD., P. B. NO. 10, Digitally signed by RAMYA D Location: HIGH COURT OF KARNATAKA - 2 - STRP No. 48 of 2022 APMC LINK ROAD, HANAGAWADI GANGANAGAR, HARIHARA - 577 601. (REPRESENTED BY ITS AUTHORIZED SIGNATORY) …RESPONDENT (BY SRI. B.S. VIVEKA KRISHA FOR SRI. VAIDYA RAVI LAXMINARAYANA., ADVOCATES) THIS STRP FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT 2003, AGAINST THE JUDGMENT DATED 20.09.2021 PASSED IN STA APPEAL NOS. 110 TO 112/2018 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL, BENGALURU. ALLOWING THE APPEALS AND SETTING ASIDE THE ORDER DATED 20.01.2018 PASSED IN APPEAL Nos. KVAT/AP/171/16-17, KVAT/AP/172/16-17, KVAT/AP/173/16-17 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DAVANAGERE DIVISION, DAVANAGERE, DISMISSING THE APPEAL AND FILED AGAINST THE ASSESSMENT ORDER DATED 31.03.2016 AND 15.04.2016 PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY) DAVANAGERE, FOR THE TAX PERIOD OF APRIL 2010 TO MARCH 2011, APRIL 2011 TO MARCH 2012 AND MARCH 2012 TO APRIL 2013. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, P.S. DINESH KUMAR J., MADE THE FOLLOWING: - 3 - STRP No. 48 of 2022

ORDER The Revenue has raised following questions in this appeal challenging the order dated 20.09.2021 in STA No.110- 112/2018 passed by the KAT1, Bangalore: (1) Whether the Tribunal was right in allowing the Respondent's Appeal and setting aside the disallowance of input tax credit claimed by the Respondent on purchases effected from dealers who had either been deregistered or had failed to discharge their tax liability on such sales? (2) Whether the Tribunal was right in allowing the Respondent's Appeal and setting aside the disallowance of input tax credit claimed by the Respondent, despite the fact that the Respondent had utterly failed to discharge his burden under Section 70 of the KVAT Act of proving the correctness and genuineness of such claim? 2. Heard Shri. Jeevan J. Neeralgi, learned AGA for the petitioners - Revenue and Shri. B.S. Viveka Krishna, learned advocate for the respondent - Assessee.

3.

Shri. Jeevan Neeralgi submits that questions of law raised in this petition have been answered in favour of the 1 Karnataka Appellate Tribunal, Bengaluru STRP No. 48 of 2022 Revenue by this Court in State of Karnataka v. Rajesh Jain, Partner M/s. Salem Steel Trading Company2. 4. The said submission is not disputed by Shri. B.S. Viveka Krishna.

5.

In view of the above, the following: (i) Appeal is allowed; (ii) The questions of law are answered in favour of the Revenue and against the assessee. No costs. JUDGE JUDGE LL List No.: 1 Sl No.: 55 2 SLP No.20053/2017

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.