Judgment:
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE20H DAY OF APRIL2022PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE S. VISHWAJITH SHETTY W.A. No.123 OF2022(T-RES) IN W.P. No.52374 OF2019(T-RES) BETWEEN: FAST TRACK PACKERS PRIVATE LIMITED A PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT PLOT NO.94C, SITUATED IN SURVEY NO.23, PART OF NAGENAHALLI VILLAGE VASANTHNAGARA, INDUSTRIAL AREA KORA HOBLI, TUMKUR, KARNATAKA-572138. ... APPELLANT (BY MR. C.S. VAIDYANATHAN, SR. COUNSEL FOR MR. GOUTHAM BHRADWAJ A/W MR. PRASHANT F. GOUDAR MR. NALIN TALWAR, ADVS.,) AND:
1. UNION OF INDIA REP. BY JOINT SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE ROOM NO.46, NORTH BLOCK NEW DELHI-110 001.
2. THE COMMISSIONER OF CENTRAL TAX (EARLIER KNOWN AS THE COMMISSIONER OF CENTRAL EXCISE) BANGALORE-I COMMISSIONERATE PB NO.5400, QUEENS ROAD2BANGALORE-560 001. ... RESPONDENTS (BY MR. N. VENKATARAMAN, ASGI A/W MR. JEEVAN J.
NEERALGI, AGA FOR C/R1 & R2) - - - THIS WRIT APPEAL IS FILED U/S4OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE COMMON IMPUGNED JUDGMENT
AND ORDER
DATED0401.2022 PASSED IN W.P. NO.52374/2019 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON’BLE COURT AND CONSEQUENTLY GRANT THE RELIEFS SOUGHT FOR IN THE WRIT PETITION AND GRANT SUCH OTHER RELIEFS. THIS WRIT APPEAL HAVING BEEN HEARD AND RESERVED FOR JUDGMENT
ON0404.2022, COMING ON FOR PRONOUNCEMENT OF JUDGMENT
THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT
For the reasons assigned by us in the judgment passed today in WA No.119/2022, we do not find any ground to interfere with the order of the learned Single Judge. In the result, the instant appeal fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE SS