IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26^TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND SALES TAX REVISION PETITION NO.7/2024 BETWEEN:

1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4), 2^ND FLOOR TTMC, BMTC COMPLEX SHANTHINAGAR BENGALURU - 560 027.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT 4.6)

VANIJYA THERIGE KARYALAYA -2 ’A’ BLOCK, 5^TH FLOOR NEAR NATIONAL GAMES VILLAGE COMPLEX, 80 FEET ROAD, KORAMANGALA Digitally signed by BENGALURU - 560 047.

NANJUNDACHARI …PETITIONERS Location: HIG H COURT OF (BY SRI. ADITYA VIKRAM BHAT, AGA)

KARNATAKA AND:

M/S. SUN MICRO SYSTEMS INDIA PVT. LTD., (NOW ORCALE INDIA PVT. LTD.,)

6^TH FLOOR, DIVYASHREE CHAMBERS OFF LANGFORED ROAD BENGALURU - 560 064.

…RESPONDENT (BY SRI. BHARAT B. RAICHANDANI, ADV.

A/W SRI RAAGHUL PIRAANESH, ADV.)

THIS STRP IS FILED UNDER SEC.65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT AND ORDER DATED 26.07.2022 PASSED IN STA.NO. 3502 TO 3549/2013 ,3550 TO 3597/2013 AND CROSS STAS 135-230/2016 ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE, DISMISSING THE CROSS APPEALS AND ALLOW THE APPEAL FILED AGAINST THE ORDER DATED 30.09.2013 PASSED IN VAT NO.527 TO 538/2010-11, 539 TO 550/2010-11, 551 TO 562/2010-11, 563 TO 574/2010-11, 2191 TO 2202/2010-11, 2203 TO 2214/2010-11, 2215 TO 2226/2010-11 AND 2227 TO 2238/2010-11 ON THE FILE OF JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4), SHANTHINAGAR, BENGALURU, PARTLY ALLOWING THE APPEALS AND FILED AGAINST THE ORDER DATED 07.06.2010 PASSED BY ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENF.)-7, SOUTH ZONE, BENGALURU FOR THE TAX PERIODS FROM 2005 TO MARCH 2009.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL ORDER

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This Sales Tax Revision Petition by the State Authorities is directed against the order dated 26.07.2022 passed by the Karnataka Appellate Tribunal in STA.Nos.3502-3549/2013, 3550-3597/2013 and Cross ST Appeal Nos.135-230/2016 insofar as it holds that the respondent herein is entitled to claim exemption of stock transfer (Common Point No.1 in STA.No.3502 to 3549 of

2013 and STA.No.3550 to 3597 of 2013); and consequently, restoring the order of the FAA dated 30.09.2013 insofar as it disallows the claim for exemption on stock transfers made by the respondent herein to hear arguments afresh.

2. Heard learned Additional Government Advocate Sri.Aditya Vikram Bhat for petitioners/State and learned counsel Sri.Bharat B. Raichandani along with Sri.Raaghul Piraanesh for respondent through video conference.

Perused the entire petition papers.

3. Along with the appeal, I.A.No.1/2024 is filed by the State under Section 5 of the Limitation Act, 1963 to condone the delay of 435 days in preferring the above petition. The above petition is filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (for short, ‘KVAT Act’). Any party invoking Section 65(1) of KVAT Act shall prefer the revision petition within 180 days from the date on which the order under Sub-Section (9) of Section

63 was communicated to him.

4. Affidavit is filed in support of I.A.No.1/2024 and better affidavit is filed on 17.11.2025 in support of I.A.No.1/2024.

5. In the case on hand, the impugned order under challenge is passed by the Tribunal on 26.07.2022 whereas, it is submitted by learned Additional Government Advocate that the said order was communicated to the Department on 19.10.2022, after nearly 85 days from the date of passing the order. The approval to file Revision Petition was passed on 30.01.2023 and the present petition is filed before this Court on 21.06.2024, i.e., more than 1 ½ years from the date of order granting approval to file Revision Petition. Learned Additional Government Advocate taking us through the affidavit in support of I.A.No.1/2024 as well as better affidavit filed