2017 (7) TMI 1057 - HC - VAT and Sales Tax

Maintainability of appeal - alternative remedy of appeal - Held that - reliance placed in the case of M/s Sony India Pvt. Ltd. Versus The Union of India, Commissioner of Commercial Taxes, Deputy Commissioner of Commercial Taxes 2017 (2) TMI 660 - KARNATAKA HIGH COURT , where it was held that when the alternative forum is to be resorted to, all questions of law available to both the side should be kept open - The Appellate Forum or the Karnataka Appellate Tribunal is expected to decide the appeal expeditiously, preferably within a period of six months from today.

Summary

Issues involved:
1. Pending writ petitions before the Karnataka Appellate Tribunal under Section 63 of the KVAT Act, 2003.
2. Influence of observations made by a Single Bench of the High Court on the appellate forum.
3. Disposal of writ petitions with directions for the matters to be agitated before the Appellate Tribunal.
4. Expectation for expeditious disposal of the appeal by the Appellate Tribunal within six months.

Analysis:

1. The judgment pertains to writ petitions pending before the Karnataka Appellate Tribunal under Section 63 of the KVAT Act, 2003. The counsels for both parties agreed that the issues raised in the writ petitions are already before the Appellate Tribunal, and hence, it was decided to allow the matters to be agitated before the said forum.

2. The High Court considered the influence of observations made by a Single Bench on the appellate forum. It was noted that in a previous case, the Division Bench of the Court had directed that the appellate forum should not be influenced by any observations made by the Single Bench. The Division Bench emphasized that all questions of law should be kept open for consideration by the appellate authority independently.

3. The counsels for both sides submitted that the present writ petitions should be disposed of with similar directions as in previous cases, leaving the matters open to be agitated before the Appellate Tribunal. The Court found these submissions fair and deserving of acceptance, leading to the disposal of the writ petitions in line with the directions given by the Division Bench.

4. The judgment concluded by directing the Appellate Forum or the Karnataka Appellate Tribunal to decide the appeal expeditiously, preferably within a period of six months from the judgment date. It was further ordered that the interim order granted by the Tribunal would continue until the appeal was disposed of by the Tribunal, ensuring continuity in the legal proceedings.