- 1 - NC: 2025:KHC:12960 WP No. 17542 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17542 OF 2022 (T-RES) BETWEEN: M/S KAIZEN DIGITAL CABLE SERVICES (P) LTD 169/10, GURUKRUPA 12tH CROSS, MAHALAKSHMI LAYOUT, BENGALURU- 560 086 REP BY ITS DIRECTOR, SRI.N.SHASHIKANTH …PETITIONER (BY SRI. ASHOK .G.V., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP BY ITS FINANCE SECRETARY, VIDHANA SOUDHA BEGNALURU- 560 001 2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VANIJYA TEREGE KARYALAYA, 1ST MAIN, GANDHINAGAR, BENGLAURU- 560 001 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT 6.4) DGSTOVI, KIADB BUIDLING, 14TH CROSS, II STAGE, PEENYA, BENGALURU- 560 009 Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:12960 WP No. 17542 of 2022 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS 6) TTMC B BLOCK, BMTC BUILDING 2ND FLOOR, SHANTHINAGAR, BENGALURU- 560 027 5. THE KARNATAKA APPELLATE TRIBUNAL 3RD FLOOR MS BUILDING, NEAR VIDHANA SOUDHA, AMBEDKAR VEEDHI, BEGNALURU KARNATAKA- 560 001 …RESPONDENTS (BY SRI. HEMA KUMAR.K., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDERS DATED 09.06.2022 IS STA 112/2019 AND STA 113/2019 TO THE EXTENT OF DIRECTION TO FURNISH BANK GUARANTEE FOR 70 PERCENT OF THE TAX AMOUNT DISPUTED,AMOUNTING TO RS.47,11,121,/- IN STA 112/2019 AND RS.63,06,300/- IN STA 113/2019 PRODUCED AS ANNEXURE-A AND B RESPECTIVELY AND AS A CONSEQUENCE THEREOF,STAY THE ORDERS DATED 14.01.2019 PASSED IN APPEALS BEARING VAT AP NO.28 AND 29/2016-17 BY THE R4 AS WELL AS THE OPERATION OF DEMAND NOTICES DATED 25.01.2019 ISSUED PURSUANT TO THE SAID ORDER PRODUCED ANNEXURE-C,D,E AND F RESPECTIVELY PENDING DISPOSAL OF STA 112/2019 AND STA 113/2219 BEFORE THE R5. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:12960 WP No. 17542 of 2022 ORAL ORDER In this petition, petitioner seeks for the following reliefs: “a. Quash and set aside the impugned orders dated 09.06.2022 in STA 112/2019 and STA 113/2019 to the extent of direction to furnish Bank Guarantee for 70% of the tax amount disputed, amounting to Rs.47,11,121/- in STA 113/2019 produced as Annexures-A and B respectively and as a consequence thereof, stay the order(s) dated 14.01.2019 passed in Appeals bearing VAT AP No.28 & 29/2016-17 by the 4th respondent as well as the operation of demand notices dated 25.01.2019 issued pursuant to the said order produced Annexures C, D, E and F respectively, pending disposal of STA 112/2019 and STA 113/2019 before the 5th respondent. b. Grant such other relief(s) as may be deemed fit in the facts and circumstances of the case, in the interest of justice and equity.” 2. When the matter came up before this Court on 29.09.2022, the following interim order was passed: “Sri. Hema Kumar, learned AGA accepts notice for respondents. Petitioner to serve copies of petition and Annexures on the learned AGA. Re-list the matter on 20.10.2022. In the meanwhile, all further proceedings pursuant to the impugned orders at Annexures-C and D dated 14.01.2019 passed by the 4th respondent and the Demand notice at Annexure-E dated 25.01.2019 are stayed till the next date of hearing.” - 4 - NC: 2025:KHC:12960 WP No. 17542 of 2022 3. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 4. Learned counsel for the petitioner and learned AGA for respondents jointly submit that the present petition may be disposed of directing respondent No.5-Karnataka Appellate Tribunal to dispose of the main appeal on merits and in accordance with law within stipulated time frame by issuing certain directions. 5. In view of the aforesaid facts and circumstances of the case, petition is disposed of directing respondent No.5 – Karnataka Appellate Tribunal to dispose of the main appeal within a period of three months, if not already disposed of, in accordance with law. 6. It is further directed that till disposal of the appeal by respondent No.5 – Karnataka Appellate Tribunal as stated (supra), interim order granted in this petition shall continue to remain in force and operate between the parties. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 1