- 1 - NC: 2025:KHC:11104-DB STRP No. 23 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR SALES TAX REVISION PETITION NO. 23 OF 2025 BETWEEN: M/S ATRIA CONVERGENCE TECHNOLOGIES LTD IIIRD FLOOR, GOLDEN HEIGHTS, NO 1/2, 59TH C CROSS, 4TH M BLOCK, RAJAJINAGAR, BENGALURU - 560 010. (A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT 2013 AND REPRESENTED BY MR. VATS SAWHNEY VICE PRESIDENT FINANCE CONTROLLER) …PETITIONER (BY SRI. Y C SHIVAKUMAR.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.9 DVO-2, BENGALURU. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-2, BMTC- SHANTHINAGAR, BENGALURU - 560 027. …RESPONDENTS (BY SRI.ADITYA VIKRAM BHAT.,AGA) THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 22.04.2024 PASSED IN STA NO.34/2021 ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, PARTLY ALLOWING THE APPEAL FILED AGAINST THE ORDER DATED 20.02.2021 PASSED IN VAT.AP.17/2019-20 Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:11104-DB STRP No. 23 of 2025 (A.Y.2013-14) ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-2) BENGALURU, DISMISSING THE APPEAL FILED AGAINST THE ORDER DATED 20.04.2019 PASSED BY ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.9, DVO-2, DGSTO-2, BENGALURU FOR THE TAX PERIODS FROM APRIL 2013 TO MARCH 2014. THIS STRP, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR ORAL ORDER (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This petition lays challenge to the order dated 22.04.2024 passed in STA No.34/2021 by the State Appellate Tribunal. 2. Learned AGA on request appearing for the respondent-Revenue points out that the subject matter of this petition is substantially similar to the one in STRP No.19/2024 & connected cases between M/S.ATRIA CONVERGENCE TECHNOLOGIES LTD., vs. DEPUTY COMMISSIONER OF COMMERCIAL TAX & ANOTHER disposed off on 18.02.2025, wherein a Co-ordinate Bench of this court has upheld the order of the Tribunal. He - 3 - NC: 2025:KHC:11104-DB STRP No. 23 of 2025 further submits that in view of the said judgement, law having been clarified, no relief can be granted to the petitioner. We agree with this. In view of the above, petition being devoid of merits is liable to be rejected and accordingly it is. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE Snb/ List No.: 1 Sl No.: 13