- 1 - NC: 2025:KHC:2581-DB WA No. 4437 of 2016 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA WRIT APPEAL NO. 4437 OF 2016 (T-KST) BETWEEN: 1. THE STATE OF KARNATAKA, THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT-1.7, DVO-1, BMTC BUILDING, 5TH FLOOR, YESHWANTHAPURA, BANGALORE-560 022. 3. THE ASSISTANT COMMISSIONER OF COMMERICAL TAXES, LOCAL VAT OFFICE-130, 5TH FLOOR, BMTC BUILDING, YESHWANTHAPURA, BENGALURU-560 022. …APPELLANTS (BY SRI. ADITYA VIKRAM BHAT.,AGA) AND: M/S KOTAK MAHINDRA PRIME LIMITED #20, 3RD FLOOR, UNIWORTH PLAZA SANKEY ROAD, PALACE GUTTAHALLI BANGALORE-560 020. REPRESENTED BY SRI JOMON P.A. CHIEF MANAGER (OPERATION) …RESPONDENT (BY SRI. K J KAMATH.,ADVOCATE) Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2581-DB WA No. 4437 of 2016 THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 33089-126/2015 & 4480-89/2016 DATED 8/2/2016. THIS WRIT APPEAL, COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The Revenue is in this intra court appeal for laying a challenge to a learned Single Judge's order dated 8.2.2016 whereby, Assessee's W.P.Nos.33089-33126/2015 and 4480-4489/2016 (T-KST) having been favoured, relief has been accorded to him. 2. Learned AGA appearing for the Revenue submits that the reasoning of the learned Single Judge as to the invocation of Co-ordinate Bench decision in STATE OF KARNATAKA vs. CENTUM INDUSTRIES PRIVATE LIMITED, 2014 SCC OnLine Kar 12109, is flawsome and therefore, his order needs to be invalidated. This is controverted by the learned counsel appearing for the - 3 - NC: 2025:KHC:2581-DB WA No. 4437 of 2016 Assessee who points out that certain liberty is reserved to the Revenue to take appropriate fresh proceedings, in accordance with law and therefore, regard being had to the limitations of intra court appeal, this court should loathe to interfere. 3. Having heard the learned counsel for the parties and having perused the Appeal Papers, we are broadly in agreement with the reasoning of the learned Single Judge who has observed at para 4 of the impugned order as under: "The learned counsel for the petitioner would submit that the present notices issued and the proceedings sought to be re-opened are on the basis of the judgment in State of Karnataka vs. M/s. Centum Industries (P) Limited, which judgment was brought to the attention of the authorities in the first instance and it is after noticing the said judgment and distinguishing the circumstances of the case that the re- assessment orders had been passed. There is no authority or jurisdiction in the second respondent in seeking to reopen the proceedings on the basis of the said judgment. If at all, it is the revisional authority who may be vested with such power. It is to be noticed that it is indeed so, as the authority had the benefit of the judgment of this Court in Centum - 4 - NC: 2025:KHC:2581-DB WA No. 4437 of 2016 Industries and could not therefore on the basis of the said judgment, seek to re-open the proceedings on the footing that the re- assessment order was prejudicial to the interest of the revenue. If at all, it was for the revisional authority to have re-opened the said proceedings on any such opinion…" Even otherwise, the liberty is reserved to the Revenue to initiate fresh proceedings. In the above circumstances, this appeal is disposed off declining indulgence, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 35