High CourtsDivision Bench(2024) 12 KAR CK 1218

M/S. Apkon Ventures Private Limited @APPELLANT @Hash Additional Commissioner Of Central Tax, Bengaluru North West Commissionerate, II Floor, Shivajinagar, Bengaluru - 560001 & Ors. @RESPONDENT

Karnataka High Court, Principal Bench · Decided on 31 December 2024

HON’BLE JUDGES
Krishna S Dixit, J · Umesh M Adiga, J
RESULT
Disposed Of
CASE NUMBER
Writ Appeal No. 1923 Of 2024 (T-RES)

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Judgment

7 paragraphs · 210 words

Krishna S Dixit, J

1.

This intra-Court Appeal arises from a learned Single Judge’s order dated 10.12.2024 entered in Petitioner’s WP No.32460/2024(T-RES). In Paragraph Nos.2 & 3 of the said order, it has been observed as under:

“2. For the aforementioned reasons, the writ petition is hereby dismissed reserving liberty to the petitioner to approach appropriate appellate authority in the manner known to law and if an appeal were to be filed, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act, 1963.

3.

In the meanwhile, respondents are directed not to initiate any precipitative action against the petitioner for a period of thirty days from today. The appellate authority shall decide the appeal without being influenced by any of the observations made hereinabove.”

2.

Learned AGA appearing for the Respondents resists the Appeal contending that reprieve having been given, the appellant is expected to avail alternate & equally efficacious remedy as provided under the statue; no extraordinary circumstance is demonstrated as to why writ petition should be entertained. We agree with this.

In the above circumstances, this appeal is disposed off reiterating liberty to the appellant as has been reserved by the learned Single Judge and subject to the same condition.

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