KAP STEEL LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Petitioner has sought a direction to respondent 3-Deputy Commissioner of Commercial Taxes (Audit), to refund the tax amount of Rs. 30,52,900/- together with interest in terms of Section 13-A of the Karnataka Sales Tax Act, 1957 ("the KST Act" for short) by complying with the direction issued by the Karnataka Appellate Tribunal in STA Nos. 619 to 624 of 2001. I have heard the learned Counsel for the petitioner and learned Additional Government Advocate for the respondents who appears on advance notice and perused the material on record.

(2.) No doubt, the Tribunal by its order dated 28-3-2013 directed refund of the amount due to the petitioner, but the learned Additional Government Advocate has brought to my notice the fact that as against the judgment of the Tribunal, the Department has filed STRP No. 299 of 2013, which is pending adjudication before the Division Bench of this Court. In that view of the matter, no direction can be issued in this writ petition to comply with the order of the Tribunal. But the petitioner is at liberty to seek a similar relief before the Division Bench in STRP No. 299 of 2013, if so advised. With the aforesaid liberty, writ petition stands dismissed.