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Judgment
A.N. Venugopal Gowda, J.—STA Nos. 1035 to 1060 of 2012 having been dismissed by the Karnataka Appellate Tribunal, by common judgment dated 3-12-2013, the petitioner has filed Review Petition Nos. 9 to 33 of 2014 on 26-3-2014 and the matter is pending. In STA Nos. 1035 to 1060 of 2012, a conditional interim order was passed on 10-10-2012 vide Annexure-C, staying the recovery of balance of tax of Rs. 3,14,93,822/- subject to the condition that the appellant/petitioner furnished a Bank guarantee to the likesum in favour of the Assessing Authority concerned, within four weeks. Compliance having been reported, the appeals were admitted on 10-10-2012 and was decided vide common judgment as at Annexure-A. Oriental Bank of Commerce had furnished Bank guarantee to the Karnataka Appellate Tribunal on 17-8-2013 which is evident from Annexure-D. The said Bank extended the Bank guarantee on 23-5-2014 vide Annexure-E. Petitioner has submitted through its Chartered Accountants - Charantimath Associates, on 31-5-2014, copy of execution of Bank guarantee by the said Bank, in favour of the Karnataka Appellate Tribunal or the Assessing Officer, Hubli, as per order dated 28-8-2012. An endorsement having been issued by the 3rd respondent on 9-6-2014 vide Annexure-G, with regard to liability of the petitioner to pay the entire arrears of tax, penalty and interest for the period 2005-2006 to 2009-2010, which was subject-matter of the aforesaid appeals, to show cause as to why the Bank guarantee amount cannot be realised in favour of the department for arrears of tax due, this writ petition was filed seeking quashing of Annexure-G.
Petitioner has not even replied to Annexure-G which is show-cause notice. Even otherwise, R.P. Nos. 8 to 33 of 2014 having been filed before the STAT, Bangalore, it was the plain duty of the petitioner to have replied to Annexure-G or sought order from the Karnataka Appellate Tribunal, wherein the said review petitions are pending as was rightly submitted by Sri M. Keshavareddy, learned AGA.
Keeping in view the aforesaid circumstances, I do not find justification to entertain this writ petition. Petitioner is permitted to first reply to Annexure-G and seek orders in R.P. Nos. 8 to 33 of 2014, pending before STAT, Karnataka.
Ordered accordingly.