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M/s. Univercell Telecommunications (India) Pvt. Ltd. Versus State Of Karnataka And Others

2016 (6) TMI 7 - KARNATAKA HIGH COURT

Validity of Single Judge order - granted stay with a condition to deposit 30% of the demand amount and to furnish bank guarantee for the remaining amount within eight weeks - Appellant submitted that once the concluded re-assessment was there, it could not be reopened merely because, subsequently, Supreme Court has held that charger is not a part of mobile for the purpose of levying VAT. Also that even Section 39(2) was not on the statute, which has been invoked since Section 39, which is invoke .....

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remaining 70% of the demanded amount declaring that, in the event the appellant fails in the petition and the demand is confirmed, ultimately, the amount equivalent to 70% with accrued interest shall be paid within a period of three months from the date of the final order. - Appeals disposed of - WRIT APPEAL No.842/2016 & WRIT APPEAL Nos.992-1002/2016(T-RES) - Dated:- 28-4-2016 - Jayant Patel And B. V. Nagarathna, JJ. For the Petitioner : Sri Cherian Punnose, Advocate For the Respondent : Sri: K .....

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k guarantee for the remaining amount within eight weeks. 5. We have heard Mr.Cherian Punnose, learned counsel appearing for the appellant and Mr.K.M.Shivayogiswamy, learned Addl. Government Adocate, who appeared on advance copy for the respondents. 6. As such, two principal contentions are raised by the learned counsel for the appellant in the main writ petitions. One is that there was a concluded re- assessment and thereafter based on the subsequent decision of the Supreme Court Section 39 of t .....

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ent is concluded in the year 2012. 8. Learned counsel for the appellant has also relied upon the decision of the Apex Court in the case of Deputy Commissioner of Imcome Tax & others Vs. M/s.Simplex Concrete Piles (India) Limited [2012 (IT1)-GJX-0430-SC], whereby the view taken is that the subsequent reversal of the legal position of the decision by the judgment of the Supreme Court does not authorize the Department to reopen the assessment, which stood closed on the basis of the law, as it s .....

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rs to be appropriate, but if the jurisdiction to reopen the concluded assessment is not available, everything would fall to ground. 10. We leave it at that because the matter is pending before the learned single judge. Considering the facts and circumstances, it appears to us that the learned single judge while granting the interim relief ought to have considered the aforesaid aspects. We are conscious of the fact that in normal circumstance, there would not be any stay against the recovery of t .....

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