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2023 Supreme(Online)(KAR) 12410

PRINCIPAL BENCH AT BENGALURU
M/s. ANHEUSER BUSCH INBEV INDIA LIMITED – Appellant
Versus
THE JOINT COMMISSIONER OF – Respondent


DATED

06.11.2015 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL

TAXES (AUDIT)6.6, DVO-6, BENGALURU FILED U/S 6(1), SEC.7(2) AND

7(3) OF THE KTEG ACT, 1979 FOR THE TAX PERIOD OF 2008-09.

4

IN CRP No.530 OF 2022

M/s ANHEUSER BUSCH INBEV INDIA LIMITED

5

ORDER DATED 23.05.2022 PASSED IN STA NO.230/2017 ON THE FILE

OF THE KARNATAKA APPELLATE TRIBUNAL, BENGALURU, DISMISSING

IN KTEG AP NO.16/15-16 ON THE FILE OF THE JOINT COMMISSIONER

OF COMMERCIAL TAXES APPEAL-6, BANGALORE, DISMISSING THE

ORDER

DATED

06.11.2015 PASSED BY THE DEPUTY COMMISSIONER OF COMMERCIAL

TAXES (AUDIT)6.6, DVO-6, BENGALURU FILED U/S 6(1) R/W SEC.7(2)

AND 7(3) OF THE KTEG ACT, 1979 FOR THE TAX PERIOD OF 2006-07.

THESE CRPs HAVING BEEN HEARD AND RESERVED FOR ORDERS

ON 17.03.2023, COMING ON FOR PRONOUNCEMENT OF ORDERS THIS

DAY, P.S. DINESH KUMAR J., PRONOUNCED THE FOLLOWING:-

ORDER

These Revision Petitions by the assessee, directed

against the common order dated May, 23 2022, in STAs No.

227 to 232/2021 for A.Ys1. 2009-10, 2010-11, 2011-12

passed by Full Bench of KAT2, Bengaluru have been filed to

consider following questions of law:

1. Whether the Impugned Order upholding the assessment

orders passed under Section 5(4) of

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