Case Note & Summary
The appellant, Fast Track Packers Private Limited, filed a writ appeal under Section 4 of the Karnataka High Court Act against the common judgment and order dated 04.01.2022 passed by the learned Single Judge in W.P. No.52374/2019. The appeal was heard and reserved for judgment on 04.04.2022. The Division Bench, comprising Justice Alok Aradhe and Justice S. Vishwajith Shetty, delivered the judgment on 20.04.2022. The court stated that for the reasons assigned in the judgment passed in WA No.119/2022, they did not find any ground to interfere with the order of the learned Single Judge. Consequently, the appeal was dismissed. The judgment does not elaborate on the facts or legal issues, as it relies entirely on the reasoning in the connected case.
Headnote
A) Tax Law - Writ Appeal - Dismissal - The appellant challenged the common judgment of the Single Judge in a tax matter. The Division Bench, for reasons assigned in a connected appeal (WA No.119/2022), found no ground to interfere and dismissed the appeal. (Para 1)
Issue of Consideration
Whether the impugned order of the learned Single Judge warrants interference in appeal
Final Decision
The writ appeal fails and is hereby dismissed.
Law Points
- Appeal dismissed on merits
- reliance on reasoning in connected case
Case Details
2022 LawText (KAR) (04) 32
W.A. No.123 OF 2022 (T-RES) IN W.P. No.52374 OF 2019 (T-RES)
Alok Aradhe, S. Vishwajith Shetty
C.S. Vaidyanathan (Senior Counsel) for Goutham Bhardwaj, Prashant F. Goudar, Nalin Talwar; N. Venkataraman (ASGI) for Jeevan J. Neeralgi
Fast Track Packers Private Limited
Union of India, The Commissioner of Central Tax (earlier known as The Commissioner of Central Excise)
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Nature of Litigation
Writ appeal against a common judgment of the Single Judge in a tax matter
Remedy Sought
Setting aside the common impugned judgment and order dated 04.01.2022 passed in W.P. No.52374/2019 and granting reliefs sought in the writ petition
Filing Reason
The appellant was aggrieved by the common judgment of the learned Single Judge
Previous Decisions
Common judgment and order dated 04.01.2022 passed by the learned Single Judge in W.P. No.52374/2019
Issues
Whether the impugned order of the learned Single Judge warrants interference
Ratio Decidendi
For the reasons assigned in the judgment passed in WA No.119/2022, no ground to interfere with the order of the learned Single Judge.
Judgment Excerpts
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.
Procedural History
The appellant filed W.P. No.52374/2019 before the High Court of Karnataka. The learned Single Judge passed a common judgment and order on 04.01.2022. Aggrieved, the appellant filed the present writ appeal under Section 4 of the Karnataka High Court Act. The appeal was heard and reserved for judgment on 04.04.2022, and pronounced on 20.04.2022.
Acts & Sections
- Karnataka High Court Act: Section 4
