WRIGHT SPACES INDIA PVT. LTD. Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) The petitioner has challenged the endorsement dtd. 11/1/2023 issued by the second respondent under Sec. 63[7][b] of the Karnataka Value Added Tax Act, 2003 [Annexure-A1] for discharge of the liability of taxes if the appeal pending before the Karnataka Appellate Tribunal [for short, 'the KAT'] is not disposed within the period specified therein and the consequent Notice dtd. 24/1/2023 [Annexure- A]. Ms. Veena J Kamath, the learned counsel for the petitioner and Mr. K Hemakumar, the learned Additional Government Advocate, who is called upon to accept notice for the respondents, are heard for final disposal of the petition.

(2.) It is seen from the records that the petitioner's appeals before the KAT in STA Nos.389 and 390 of 2018 are decided on 4/1/2023, and KAT has extended the protection of interim order beyond the period of statutory period of three years on the petitioner's request. The petitioner's case is that the Tribunal's order is not served on the petitioner as required under the Statute and even before that, the impugned order is issued. The petitioner has obtained the certified copy of the KAT's order and in any event, the petitioner can avail appropriate remedy against the KAT's order without any delay. If there is precipitation because of the notice, the petitioner would be prejudiced.

(3.) Sri. K Hemakumar, the learned Additional Government Advocate submits that it is settled that though Notice is issued during the permitted period of limitation no proceedings can be initiated during this period pursuant to such Notice. In the light of the above, this Court must dispose of the petition calling upon the respondents to desist from initiating any proceedings pursuant to the impugned Notice dtd. 24/1/2023 until the expiry of limitation as contemplated in law, and the petition stands disposed of accordingly.