IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6^TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA WRIT APPEAL NO. 3435 OF 2019 (T-RES)

C/W WRIT APPEAL NO. 3436 OF 2019 (T-RES)

IN WA No. 3435/2019:

BETWEEN:

TATA STEEL UTILITIES AND INFRASTRUCTURE SERVICES LTD A COMPANY REGISTERED UNDER INDIAN COMPANIES ACT, 1956, HAVING CORPORATE OFFICE AT SACHI BOULEVARD ROAD, NORTHERN TOWER BISTAPUR, JAMSHEDPUR-831 001.

AND BRANCH OFFICE AT SANITARY LANDFILL SEWAGE FARM, Digitally signed by SHARADA OOTY -NANJANGUD ROAD, VIDYARANYAPURAM, VANI B G.S.ASHRAMA POST, MYSURU-570 025.

Location: HIGH REP. BY ITS AUTHORISED SIGNATORY COURT OF MR.SAURABH SHARMA KARNATAKA …APPELLANT (BY SMT. MANEESHA KONGOVI.,ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES-ENFORCEMENT-4, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, MYSURU ZONE, BIDARAM KRISHNAPPA ROAD, MYSURU-570 001.

2. COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA-1, 1^ST CROSS, GANDHINAGAR, BANGALORE-560 009.

3. STATE OF KARNATAKA, DEPARTMENT OF FINANCE, BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001.

…RESPONDENTS (BY SRI. ADITYA VIKRAM BHAT., AGA FOR R1-3)

THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT, 1961 READ WITH ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE JUDGEMENT AND ORDER OF THE LEARNED SINGLE JUDGE DATED 18/07/2019 PASSED IN WRIT PETITION NOS.26628- 26639/2018 [T-RES], AND FURTHER BE PLEASED TO ALLOW THE WRIT PETITION FILED BY THE APPELLANT BEARING WP NOS.26628-26639/2018 [T-RES] IN ITS ENTIRETY.

IN WA NO. 3436/2019:

BETWEEN:

TATA STEEL UTILITIES AND INFRASTRUCTURE SERVICES LTD, A COMPANY REGISTERED UNDER INDIAN COMPANIES ACT, 1956, HAVING CORPORATE OFFICE AT SACHI BOULEVARD ROAD, NORTHERN TOWER BISTAPUR, JAMSHEDPUR-831 001.

AND BRANCH OFFICE AT SANITARY LANDFILL SEWAGE FORM, OOTY-NANJANGUD ROAD, VIDYARANYAPURAM, G.S.ASHRAMA POST, MYSURU-570 025.

REP. BY ITS AUTHORISED SIGNATORY MR.SAURABH SHARMA ...APPELLANT (BY SMT. MANEESHA KONGOVI.,ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES-ENFORCEMENT-4, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, MYSURU ZONE, BIDARAM KRISHNAPPA ROAD, MYSURU-570 001.

2. COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA-1, 1^ST CROSS, GANDHINAGAR, BANGALORE-560 009.

3. STATE OF KARNATAKA, DEPARTMENT OF FINANCE, BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001.

...RESPONDENTS (BY SRI.ADITYA VIKRAM BHAT., AGA FOR R1-R3)

THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT, 1961 READ WITH ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE JUDGEMENT AND ORDER OF THE LEARNED SINGLE JUDGE DATED 18/07/2019 PASSED IN WRIT PETITION NOS.26640- 22651/2018 (T-RES), AND FURTHER BE PLEASED TO ALLOW THE WRIT PETITION FILED BY THE APPELLANT BEARING WRIT PETITION NOS.26640-22651/2018 (T-RES) IN ITS ENTIRETY.

THESE APPEALS COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

In W.A.No.3435/2019:

This Intra-Court Appeal is directed against a learned Single Judge’s common order dated 18.7.2019 in appellant’s W.P.Nos.26640-22651/2018 C/w W.P.Nos.26628-26639/2018 (T-RES) whereby challenge to the Assessment Order in question having been kept open, appellant is relegated to the statutory appellate remedy.

2. Learned counsel appearing for the appellant-

Assessee vehemently submits that the rule of alternate remedy in writ jurisdiction is only a judicial invention in the country, and that cannot be operated as a Thumb Rule regardless of facts ascertainable from record; if such facts give rise to a right of remedy to the litigant, he cannot be sent back empty handed. She points out that in some Assessment Orders, the transaction of the kind has been treated as a ‘composite transaction’ whereas in the subject Assessment Orders, it is unjus