The Additional Commissioner Of Commercial Taxes Zone Ii vs. Transworld Star Manjushree
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| S U P R E M E | C O U R T<br>O F<br>I N D I A<br>RECORD OF PROCEEDINGS |
|---|---|
| Petition(s) for Special Leave to Appeal (C) | No(s).<br>2572/2022 |
| Bengaluru) | (Arising out of impugned final judgment and order dated<br>26-05-2021<br>in STRP No. 18/2017 passed by the High Court Of Karnataka At |
| THE STATE OF KARNATAKA | Petitioner(s) |
| VERSUS | |
| (FOR ADMISSION and I.R. ) | M/S. ECOM GILL COFFEE TRADING PRIVATE LIMITED<br>Respondent(s) |
| WITH<br>SLP(C) No. 2690/2022 (IV-A)<br>(FOR ADMISSION and I.R.) | |
| SLP(C) No. 3254/2022 (IV-A)<br>(FOR ADMISSION and I.R.) | |
| SLP(C) No. 3915/2022 (IV-A)<br>(FOR ADMISSION and I.R.) | |
| SLP(C) No. 6337-6338/2022 (IV-A)<br>(FOR ADMISSION and I.R.) | |
| Date : 06-01-2023 | These petitions were called on for hearing<br>today. |
| CORAM : | HON'BLE MR. JUSTICE M.R. SHAH<br>HON'BLE MR. JUSTICE C.T. RAVIKUMAR |
| For Petitioner(s) | Mr. Nikhil Goel, AAG<br>Mr. Shubhranshu Padhi, AOR<br>Mr. Vishal Bansal, Adv.<br>Ms. Rajeshwari Shankar, Adv.<br>Mr. Niroop Sukrithy, Adv.<br>Mr. Mohd. Ovais, Adv.<br>Mr. Adithya Koshy Roy, Adv. |
| For Respondent(s)<br>SLP 6337-6338/2022 | Mr. Swarnendu Chatterjee, AOR<br>Ms. Deepakshi Garg, Adv.<br>Mr. Yashwardhan Singh, Adv.<br>Ms. Megha Saha, Adv. |
| 2572/2022& 3915/2022Mr. Pai Amit, AOR | Mr. Thirumalesh M., Adv. |
ITEM NO.20 COURT NO.4 SECTION IV-A
| Ms. Pankhuri Bhardwaj, Adv.<br>Mr. Rahat Bansal, Adv.<br>Mr. Abhiyudaya Vats, Adv.<br>Ms. Sonali Suryawanshi, Adv. | |
|---|---|
| SLP 3254/2022 | Mr. Raghavendra S. Srivatsa, AOR<br>Mr. Amit Pai, Adv.<br>Mr. Venkita Subramoniom T.R., Adv.<br>Mr. Likhi Chand Bhonsle, Adv.<br>Ms. Komal Mundhra, Adv. |
| SLP 2690/2022 | Mr. K.J. Kamath, Adv.<br>Mr. Bhargava V. Desai, AOR<br>Mrs. Veena Kamath, Adv.<br>Ms. Lekha Dhilip, Adv.<br>Mr. Rahul Gupta, Adv.<br>Ms. Ankita Chopra, Adv. |
UPON hearing the counsel the Court made the following
O R D E R
SLP(C) No. 2572/2022, SLP(C) No. 2690/2022 and SLP(C) No. 3915/2022 Leave granted.
Arguments heard.
Judgment reserved.
Mr. Nikhil Goel, learned AAG appearing for the State has already handed over a written note. It will be open for learned counsel appearing for the respective dealers to file a short note (consisting of not more than two pages) within two days from today and the same may also be sent on e-mail address ([email protected]).
SLP(C) No. 3254/2022
Having heard Mr. Nikhil Goel, learned AAG appearing for the State and Mr. Raghavendra S. Srivatsa, learned counsel appearing on behalf of the respondent assessee/dealer and having gone through the findings recorded by the Courts below, by which it can be seen
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that in fact the dealer established and proved by leading some evidence the actual movement of the goods and the same being the finding of the fact recorded, no interference is called for.
The special leave petition is dismissed.
Pending applications also stand disposed of.
SLP(C) No. 6337-6338/2022
Leave granted.
Arguments heard.
Judgment reserved.
Learned counsel for the respondent may file a short note on their proposed submissions (consisting of not more than two pages) within two days from today and the same be also sent on the e mail address ([email protected]).
(MEENAKSHI KOHLI) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR