- 1 - NC: 2025:KHC:8155-DB STRP No. 30 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH 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. 30 OF 2023 BETWEEN: 1. THE STATE OF KARNATAKA REP. THROUGH THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT 6.2), DVO-06, 3RD FLOOR, BLOCK NO.II, M S INDUSTRIAL COMPLEX KIADB BUILDING, PEENYA INDUSTRIAL AREA, 4TH PHASE, 14TH CROSS, 2ND STAGE, PEENYA, BENGALURU - 560058 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS -6), 2ND FLOOR, TTMC 'B' BLOCK, BMTC BUILDING, SHANTHINAGAR, BENGALURU-560027. …PETITIONERS (BY SRI. ADITYA VIKRAM BHAT, AGA.) AND: 1. M/S BIESSE MANUFACTURING CO. PVT. LTD., SURVEY NO.32, NO.469, JAKKASANDRA VILLAGE, SONDEKOPPA ROAD, NELAMANGALA, BENGALURU-562123 (REP. BY ITS AUTHORIZED SIGNATORY) …RESPONDENT (BY SRI. S.S. CHYTHANYA, SR. COUNSEL A/W SRI. TATA KRISHNA, ADV.) Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:8155-DB STRP No. 30 of 2023 THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT,2003 AGAINST THE ORDER DATED 02.07.2019 PASSED IN STA NO.154/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, ALLOWING THE APPEAL AND SETTING ASIDE THE ORDER DATED 18.01.2017 PASSED IN CASE ORDER NO. 255945554 IN VAT.AP.NO.204/2015-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), BENGALURU DISMISSING APPEALS AND UPHOLDING THE ORDER DATED 28.01.2016 PASSED UNDER SEC. 39(1) OF THE KVAT ACT, 2003 BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT - 6.2), DVO-06, BENGALURU, FOR THE TAX PERIOD OF APRIL 2009 TO MARCH 2010. THIS PETITION, COMING ON FOR FINAL HEARING, 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) Having heard the learned Additional Government Advocate for the Revenue and the learned Senior Advocate for the Assessee for some time, leave is granted to withdraw the petition, so that a fresh petition in an appropriate form and substance can be filed in accordance with law. In that connection, all contentions need to be reserved. Ordered accordingly and petition is disposed off as having withdrawn, costs being made easy. - 3 - NC: 2025:KHC:8155-DB STRP No. 30 of 2023 It hardly needs to be mentioned that while computing the period of limitation for filing computation in contemplation, Section 14 of the Limitation Act, 1963 would be invokable. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE lnn List No.: 1 Sl No.: 0