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TMI Blog2024 (4) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... triction is prescribed for availing the input tax credit. Apart from setting aside the impugned orders passed by the Joint Commissioner of Commercial Taxes, the impugned reassessment orders at Annexures-'H1' to 'H3' and consequent demand notices at Annexures- 'J1' to 'J3' also deserves to be set aside. Petition allowed. - HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner (By Sri T. Suryanarayana, Senior Counsel for Sri Tanmayee Rajkumar, Advocate) For the Respondents (By Sri Hemakumar K., AGA) ORDER In WP No. 3685/2024, the petitioner seeks for the following reliefs: (i) quashing the orders dated 30.10.2023 bearing CAS Order No. 875/2023-24 for the tax period 2008-09 (Annexure - P3), and 31.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices for the said tax periods thereof. in the alternative, (iii) directing the Respondent not to enforce the demands pursuant to the notices of demand bearing demand no. 197788306 dated 26.11.2020 issued for the tax period 2006-07 (Annexure - M1), demand no. 188788316 dated 26.11.2020 issued for the tax period 2007-08 (Annexure- M2) and demand no. 191788442 dated 27.11.2020 issued for the tax period 2008-09 (Annexure-M3) until disposal of the appeals against the orders dated 26.11.2020 and 27.11.2020 by the JCCT(Appeals) (iv) passing such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity. 2. Heard learned Senior Counsel for the petitioner and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Karnataka, disposed of on 22.12.2022 at Bengaluru Bench) which was confirmed by the Apex Court in the case of The State of Karnataka Vs .M/s. Bharat Earth Movers Limited - SLP (C) No. 53320/2023 dated 12.01.2024. It is therefore, submitted that in addition to setting aside the impugned orders of the Joint Commissioner of Commercial Taxes (Appeals), the impugned reassessment orders at Annexures-'H1' to 'H3' and consequent demand notices at Annexures - 'J1' to 'J3' also deserves to be set aside. It is submitted that as a consequence of setting aside the assessment orders and demand notices, W.P. No. 15057/2021 may also be disposed of. 5. Per contra, learned Additional Government Advocate appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as and when the tax is paid by them, without any limitation of time. 33. Hence, the following: ORDER (a) STRP No. 234/2016 is allowed. (b) The questions are answered in favour of the assessee and against the Revenue. No costs. 7. It is an undisputed fact that the aforesaid judgment of the Division Bench of this Court is confirmed by the Hon'ble Supreme Court in SLP (C) No.53320/2023. 8. Under these circumstances, I am of the view that apart from setting aside the impugned orders passed by the Joint Commissioner of Commercial Taxes, the impugned reassessment orders at Annexures-'H1' to 'H3' and consequent demand notices at Annexures- 'J1' to 'J3' also deserves to be set aside. 9. In the result, I pass the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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