- 1 - HC-KAR NC: 2025:KHC:43034-DB STRP No. 14 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF SALES TAX REVISION PETITION NO. 14 OF 2024 BETWEEN: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-5), BMTC COMPLEX, SHANTHINAGAR, BENGALURU - 560027. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-5.5), DGSTO-5, ROOM NO. 608, 6TH FLOOR V.T.K-2 KORAMANGALA, BENGALURU 560047. …PETITIONERS (BY SRI. ADITYA VIKRAM BHAT., AGA) AND: M/S. TE CONNECTIVITY INDIA PRIVATE LIMITED FORMERLY KNOWN AS M/S. TYCO ELECTRONICS SYSTEMS INDIA PVT. LTD. NO.22B, TE PARK, DODDANEKUNDI 2ND PHASE, INDUSTRIAL AREA, Digitally signed by MADHUSHREE H Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43034-DB STRP No. 14 of 2024 WHITEFIELD ROAD, BENGALURU 560 048. …RESPONDENT (BY SRI. ANAND.N.,ADVOCATE) THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 13.09.2023 PASSED IN STA.NO. 70/2021, ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, PARTLY ALLOWING THE APPEAL AND FILED AGAINST THE ORDER DATED 26.03.2021 PASSED IN VAT.AP. 217/2018-19, ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) 5, BANGALORE, DISMISSING THE APPEAL AND FILED AGAINST THE ENDORSEMENT ORDER DATED 26.03.2018 ON THE FILE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.5, VAT DVO-5, BANGALORE FOR THE TAX PERIOD FROM APRIL - 2011 TO MARCH -2012. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF - 3 - HC-KAR NC: 2025:KHC:43034-DB STRP No. 14 of 2024 ORAL ORDER (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) This appeal is filed under Section 65[1] of the Karnataka Value Added Tax Act, 2003 [for short, 'the Act'] calling in question the order dated 13.09.2023 in STA No.70/2021 on the file of the Karnataka Appellate Tribunal, Bengaluru. Sri Aditya Vikram Bhat, the learned Additional Government Advocate and Sri Anand N, the learned counsel on record for the respondent, are unanimous in their submission that though there is a reference to Section 70 of the Act in one of the questions formulated for consideration, the facts and other circumstances including the questions proposed will not be entirely germane for complete adjudication, and for complete adjudication, the State will have to amend the petition very substantially. These submissions are considered as is the fact that delay in filing the present petition is condoned - 4 - HC-KAR NC: 2025:KHC:43034-DB STRP No. 14 of 2024 by this Court. For the purposes of complete adjudication of the questions raised, this Court is of the view that the petition must be disposed of but without prejudice to the State to file its petition with the questions that would substantially arise for consideration and liberty to seek exclusion of the time spent in prosecuting this petition and the delay which is condoned. The appeal stands disposed of reserving liberty accordingly. Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M.NADAF) JUDGE AN/-