1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 31^ST DAY OF MAY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY

STA No.3/2020

BETWEEN

M/S TETCOS

214, 7^TH MAIN, 39^TH A CROSS

5^TH BLOCK, ,JAYANAGAR

BANGALORE 560 041

REPRESENTED BY ITS AUTHORISED SIGNATORY

SRI PRANAV VISWANATHAN

TIN : 29070327591/LVO – 090.

...APPELLANT

(BY SRI VENKATESH. S. ARBATTI, ADVOCATE)

AND

THE STATE OF KARNATAKA

BY THE ADDITIONAL COMMISSIONER

OF COMMERICAL TAXES, ZONE – 1

GANDHINAGAR

BANGALORE – 590 009.

...RESPONDENT

THIS STA FILED UNDER SECTION 66(1) OF THE KVAT ACT,

2003 AGAINST THE ORDER DATED 21.12.2019 PASSED IN

NO.ZAC-1/BNG/KVAT/SMR-06/2017-18 ON THE FILE OF THE

ADDITIONAL COMMISSIONER OF COMMERICAL TAXES ZONE –I,

GANDHINAGAR BANGALORE, BY SETTING ASIDE RECTIFICATION

ORDER DATED 17.08.2017 PASSED IN ADCOM/ZONE-1/DVO-

3/SMR/06/16-17

BY

THE

ADDITIONAL

COMMISSIONER

OF

COMMERICAL

TAXES

(ZONE)-1

GANDHINAGAR,

BENGALURU

2

FILED

AGAINST

ORDER

DATED

05.06.2015

PASSED

IN

CST.AP.73/13-14

BY

THE

JOINT

COMMISSIONER

OF

COMMERICIAL

TAXES

(APPEALS)-3

BENGALURU

ALLOWING

APPEAL AND FIL