SRI. MOOKAMBIKA TRADERS, BEING v. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Case at a glance
- Bench
- S G PANDIT, GEETHA K B
Outcome
Dismissed
writ appeal stands dismissed
Provisions considered
- Karnataka Value Added Tax Act, 2003 s. 62
- Constitution of India art. 226
Key paragraphs
- Para 66. There is no merit in the writ appeal. Accordingly, writ appeal stands dismissed. Sd/- (S G PANDIT) JUDGE Sd/- (GEETHA K.B.) JUDGE NC, CT:VP LIST NO.: 1 SL NO.: 27
Judgment
THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. WRIT APPEAL NO.100388 OF 2024 (T-IT) BETWEEN: SRI. MOOKAMBIKA TRADERS, BEING REPRESENTED BY ITS PARTNER SRI. HARISH A. S/O S.R. AYYADURAI, AGED ABOUT 35 YEARS, D.NO.174/F, VIDYANAGAR, HAVERI-581 110. (BY SRI. SHANTHAVEERANNA K.A., ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT), HAVERI-581 110. BHARATHI H M Location: HIGH COURT OF KARNATAKA DHARWAD BENCH (BY SRI. SHARAD V. MAGADUM, AGA) &APPELLANT &RESPONDENT THIS WRIT APPEAL IS FILED UNDER SEC.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 08.08.2024 PASSED IN WRIT PETITION BEARING NO.102067 OF 2018 (T-IT) & ETC. THIS MFA COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: - 2 - NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 HC-KAR CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S G PANDIT) This appeal filed under Section 4 of the Karnataka High Court Act, 1961 is directed against the learned Single Judge9s
08.08.2024 W.P.No.102067/2018, whereunder on the ground of availability of an alternative remedy of appeal, the petitioner is relegated to avail the appeal remedy provided under Section 62 of the Karnataka Value Added Tax Act, 2003 (for short, 8KVAT Act9).
Heard learned counsel Sri. Shanthaveeranna.K.A., for appellant, who appeared through video conference and learned Additional Government Advocate Sri. Sharad V. Magadum for respondent. Perused the entire writ appeal papers. - 3 - NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 HC-KAR
The petitioner/appellant was before this Court questioning the re-assessment order dated 23.02.2018 and Annexure-B, re-assessment notice dated 27.10.2017 issued under Section 61(3) read with Sections 36 and 72 of the KVAT Act. The learned Single Judge noticing that the petitioner is provided with statutory remedy of appeal under Section 62 of the KVAT Act, dismissed the writ petition.
Section 62 of the KVAT Act provides for appeals. Any person objecting to any order or proceedings affecting him passed under the provisions of KVAT Act by the prescribed authority may appeal to the prescribed appellate Authority.
When the alternate remedy of statutory appeal is provided, normally this Court would restrain itself from entertaining a writ petition filed under Article 226 of the Constitution of India. Thus, we do not find any error or illegality in the order passed by the learned Single Judge. - 4 - NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 HC-KAR
Operative part
There is no merit in the writ appeal. Accordingly, writ appeal stands dismissed. Sd/- (S G PANDIT) JUDGE Sd/- (GEETHA K.B.) JUDGE NC, CT:VP LIST NO.: 1 SL NO.: 27
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: writ appeal stands dismissed
Which statutory provisions did this judgment involve?
Karnataka Value Added Tax Act, 2003 — s. 62; Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.