- 1 - NC: 2025:KHC:7578-DB STRP No. 20 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA SALES TAX REVISION PETITION NO. 20 OF 2023 BETWEEN: 1. THE STATE OF KARNATAKA THROUGH JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN) DGSTO- 1, TTMC COMPLEX, BMTC BUS STAND, YESHWANTHPUR, BENGALURU 560 022. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1.6) DGSTO- 1, TTMC COMPLEX, BMTC BUS STAND, YESHWANTHPUR, BENGALURU 560 022. …PETITIONERS (BY SRI. ADITYA VIKRAM BHAT.,AGA) AND: M/S RAJESH EXPORTS LIMITED NO 4, BATAVIA CHAMBERS, KUMARA KRUPA ROAD, KUMARA PARK EAST, BENGALURU 560 001. REP BY MANAGING DIRECTOR. …RESPONDENT (BY SRI.RAGHU HULIKAL.,ADVOCATE) Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:7578-DB STRP No. 20 of 2023 THIS STRP FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003 AGAINST THE JUDGMENT DATED 23.12.2021 PASSED IN STA NO.149/2020 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, PARTLY ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 21.12.2019 PASSED IN NO.JCCT/DGSTO-1/SMR/CR- G10/2018-19 (SMR ORDER NO.340253440) ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES DGSTO-1, BENGALURU MODIFYING THE REASSESSMENT ORDER DATED 24.03.2018 PASSED IN (CAS ORDER NO.263438192) BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.6, BENGALURU, FOR THE TAX PERIOD OF APRIL 2012 TO MARCH 2013. THIS STRP COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL ORDER (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Revenue is in Revision before this court for laying a challenge to the State Appellate Tribunal’s order dated 23.12.2021 whereby, Assessee’s STA No.149/2020 having been allowed, relief has been accorded to him. The relevant part of the order reads as under: “The appeal is partly allowed. The order of the Respondent No.1 is set aside. - 3 - NC: 2025:KHC:7578-DB STRP No. 20 of 2023 The appeal is remanded back to the Assessing Authority to the extent of ascertaining the departmental action taken on the franchises/agents who have issued VAT-140 to the appellant and if the action already been initiated, to give exemption on the turnover of franchise/agents, who have issued VAT-140. If no such action initiated against such franchise/agents, AA shall have his liberty to pass appropriate order in accordance with law. The AA is further directed to verify the claim of deduction of sales returns and to allow exemption on such turnover after verification. The AA is directed to pass revised re- assessment order in the light of observations made above and issue revised demand notice within 4 weeks from the receipt of this order.” 2. Having heard learned counsel for the parties and having perused the petition papers, we decline indulgence in the matter inasmuch as in an identical case between the same parties ie., in STRP No.14/2023 between STATE OF KARNATAKA VS. M/S RAJESH EXPORTS LIMITED, disposed off on 20.02.2025, relief has been denied to the State broadly agreeing with the reasoning of the State Appellate Tribunal. Added, it is - 4 - NC: 2025:KHC:7578-DB STRP No. 20 of 2023 only a case of remand which does not warrant our interference inasmuch as matter would be looked into by the authority to whom the remand is made. In the above circumstances, petition being devoid of merits is accordingly dismissed, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DH/snb List No.: 1 Sl No.: 24