M/S. PAN PARAG INDIA LIMITED V. THE DEPUTY COMMISSIONER OF

WP/49083/2016

AI Insights

The case involves M/s. Pan Parag India Limited, which filed writ petitions against the Deputy Commissioner of Commercial Taxes and the Joint Commissioner of Commercial Taxes, challenging a rectification order under the Karnataka Value Added Tax Act, 2003. The petitioner argued that the rectification order was passed in disregard of a previous court directive to issue a speaking and reasoned order. The court had earlier set aside an order under the same section and directed a new order to be issued. The petitioner had also filed an appeal against the rectification order, which had been heard but not yet decided by the Appellate Authority. The High Court of Karnataka decided not to interfere further, emphasizing the importance of not prejudicing the ongoing appellate process.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 693654 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 28-11-2016
• Assessment Year: misc
• Other Referred Cases: W.P.33992/2016
• Laws Referred To: Karnataka Value Added Tax Act, 2003
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: T K VEDAMURTHY
• Assessee Lawyers: K J KAMATH
• Keywords: Appeal; Commercial Taxes; Reasoned order; Rectification Order; Speaking order
• Section: 69; 62

Judgement Text

"IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2016 BEFORE THE HON'BLE DR.JUSTICE VINEET KOTHARI WRIT PETITION NO.49083 OF 2016(T-KVAT) AND WRIT PETITION NOS.51172-51196 OF 2016(T-KVAT) BETWEEN: M/S.PAN PARAG INDIA LIMITED (A COMPANY INCORPORATED UNDER INDIAN COMPANIES ACT, 2013) SURVEY NO.120/4, ALUR VILLAGE POST, DASANAPURA HOBLI, BENGALURU NORTH – 562 162 REPRESENTED BY ITS GENERAL MANAGER, SRI. ANIL KUMAR, AGED ABOUT 63 YEARS. ... PETITIONER (BY SRI K.J.KAMATH, ADVOCATE FOR M/S.KAMATH & KAMATH, ADVOCATES) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, AUDIT-6.4, DVO-6, III FLOOR, KIADB BUILDING, 14TH CROSS, PEENYA, BENGALURU – 560 058. Date of Order 28th Nov, 2016 in W.P. Nos.49083 of 2016 & W.P.Nos.51172-96 of 2016 M/s. Pan Parag India Ltd, Vs. The Dy. Commr. Of Income tax & Anr. 2 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-6, DVO-6 BMTC BUILDING, DOUBLE ROAD, SHANTINAGAR, BENGALURU – 560 027. ... RESPONDENTS (BY SRI T.K.VEDAMURTHY, AGA) ***** THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED RECTIFICATION ORDER DATED 05.07.2016 PASSED IN PROCEEDING AT ANNEXURE-B BY R1 HOLDING THE SAME AS ONE HAVING BEEN PASSED WITH TOTAL DISREGARD OF THE SPECIFIC DIRECTION OF THIS HON’BLE COURT IN W.P.33992/2016 TO PASS A SPEAKING AND REASONED ORDER AND TO DIRECT R1 TO PASS A REVISED SPEAKING ORDER BY CONSIDERING THE REPRESENTATION DATED 09.08.2016 AT ANNEXURE-D OF THE PETITIONER REQUESTING THE R1 AND RE-CONSIDER THE RECTIFICATION APPLICATION FILED SEEKING RECTIFICATION OF PATENT ERRORS IN THE RE- ASSESSMENT ORDER DATED 04.05.2016; ETC., THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT DELIVERED THE FOLLOWING: Date of Order 28th Nov, 2016 in W.P. Nos.49083 of 2016 & W.P.Nos.51172-96 of 2016 M/s. Pan Parag India Ltd, Vs. The Dy. Commr. Of Income tax & Anr. 3 O R D E R The petition has been filed against the order dated 05.07.2016, passed in exercise of powers of rectification under Section-69 of the Karnataka Value Added Tax Act, 2003 (KVAT Act 2003) by the Deputy Commissioner of Commercial Taxes (Audit)6.4. 2. This order was passed in pursuance of the directions given by this Court on 27.06.2016, while disposing of Writ Petition No.33992/2016, directing the said authority to pass a speaking order and the earlier order dated 13.06.2016, passed under Section-69 of the KVAT Act was set-aside. 3. The learned counsel for the petitioner submitted before the Court that against the impugned rectification order Section–69 of the Act, passed on 05.07.2016, a regular appeal under Section-62 of the KVAT Act, 2003 has already been filed before the learned Date of Order 28th Nov, 2016 in W.P. Nos.49083 of 2016 & W.P.Nos.51172-96 of 2016 M/s. Pan Parag India Ltd, Vs. The Dy. Commr. Of Income tax & Anr. 4 second respondent – the Joint Commissioner Of Commercial Taxes (Appeals)–VI, and he has already heard the appeal finally on 2.8.2016. But the orders are still awaited. He also sought to assail the merits of the impugned rectification order dated 05.07.2016. 4. Having heard the learned counsel for the petitioner, this Court is not inclined to interfere in the impugned order in any manner inasmuch as a regular appeal against the same has been heard by the concerned Appellate Authority – Respondent No.2 and any observations on merits of the case may prejudice the interest of either of the parties, the petitioner-assessee or the respondent-Revenue on the other hand. 5. Therefore, the writ petitions are disposed of without any observations on the merits, with a sanguine hope that the Appellate Authority – respondent No.2 will release the order in consequence of the hearing of the Date of Order 28th Nov, 2016 in W.P. Nos.49083 of 2016 & W.P.Nos.51172-96 of 2016 M/s. Pan Parag India Ltd, Vs. The Dy. Commr. Of Income tax & Anr. 5 appeal, which is said to have taken place on 02.08.2016, as expeditiously as possible. SD/- JUDGE JJ "