Facade Glazing Solutions vs. Additional Commissioner Of Commercial Taxes

WP/30948/2018HC KarnatakaGSTCNR KAHC01009281201801 August 2018Bench: B.VEERAPPA3 pages

For Petitioner: SRI KARTHIK R., ADVOCATEFor Respondent: SRI T.K. VEDAMURTHY, AGA

AI SummaryDismissed

Held

The Court noted that the order passed by the Additional Commissioner was appealable before the Division Bench. The petitioner's counsel sought to withdraw the petition to file an appeal.

Facts

The petitioner sought to quash an order passed by the Additional Commissioner of Commercial Taxes and direct the Deputy Commissioner to allow input tax credit. The respondents raised a preliminary objection regarding the appealability of the order.

Key Issues

Whether the writ petition was maintainable given the availability of an alternative statutory remedy of appeal.

Sections Cited

Section 64(1), Section 66

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2018 BEFORE THE HON' BLE MR. JUSTICE B. VEERAPPA WRIT PETITION No.30948/2018(T-RES) BETWEEN: FACADE GLAZING SOLUTIONS, NO.306, FIRST FLOOR WESTMINISTER BUILDING CUNNINGHAM ROAD, BANGALORE – 52. REP. BY ITS PROPRIETRIX SHRUTI KAPUR ... PETITIONER (BY SRI KARTHIK R., ADVOCATE) AND: 1. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE - II, 6TH FLOOR, VTK - 1, GANDHINAGARA, BENGALURU - 22. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 1.8 DGSTO – 01, BENGALURU. ... RESPONDENTS (BY SRI T.K. VEDAMURTHY, AGA) … THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER AT ANNEXURE-H DATED 22.05.2018 VIDE CAS ORDER NO.369488852 AD SMR PASSED BY THE 1ST RESPONDENT ANNEXED AS ANNEXURE-H AND TO CONSEQUENTLY DIRECT THE 2ND RESPONDENT TO ALLOW THE INPUT TAX CREDIT DUE TO THE PETITIONER. 2 THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

Sri T.K.

Vedamurthy, learned Additional Government Advo

The judgment continues below.

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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.