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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
M.NAGAPRASANNA
Olive Lifesciences Private Limited – Appellant
Versus
Union of India through the Secretary, New Delhi – Respondent
ORDER :
1. In these petitions, in which petitioner is common as also, few of the respondents, the issue is common. Therefore, the two are taken up together and considered by this common order.
2. The petitioner is before this Court calling in question Sales Tax proposition notice, proposing to demand interest under the Central Sales Tax Act and confirming the said demand, pursuant to an ex-parte assessment order, again under the Central Sales Tax Act.
3. Facts, in brief, germane are as follows:-
The petitioner is a Company incorporated and registered under the Companies Act, 1956. It is engaged in the business of manufacturing consumer products such as I-Coffee, I-Pulse and I-Charge, on which Central Sales Tax and Central Excise Duty was payable and was being paid. In Writ Petition No.15951 of 2021, the petitioner effects inter-state sales under the provisions of the Central Sales Tax Act (hereinafter referred to as ‘the Act’ for short). Likewise, the petitioner also effects export sales under the provisions of the Act which are subject to production of two different forms – C-form for the inter-state and H-form for export. During the course of assessment, the 3rd respondent confirms a
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