IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 16TH DAY OF MARCH 2026 PRESENT THE HON'BLE MR. JUSTICE B.M. SHYAM PRASAD AND THE HON'BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR SALE TAX REVISION PETITION NO. 100002 OF 2023 BETWEEN:

1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BELAGAVI DIVISION, BELAGAVI.

2. THE COMMERCIAL TAX OFFICER, (AUDIT-2), BELAGAVI.

… PETITIONER (BY SRI. SHARAD V. MAGADUM, AGA)

AND:

SRI. JAGADISH MAHADEVAPPA BHOVI, PROP. M/S J M BHOVI, CIVIL CONTRACTOR, AT: KOUJALAGI, TQ: GOKAK, DIST: BELAGAVI.

…RESPONDENT (SOLE RESPONDENT – SERVED)

THIS SALE TAX REVISION PETITION IS FILED UNDER SECTION 65(1) OF THE KVADT ACT, PRAYING TO ALLOW THE REVISION PETITION AND SET ASIDE THE ORDER DATED 13.03.2019 PASSED BY THE KARANATAKA APPELLATE TRIBUNAL IN STA NO.

577/2017 IN THE INTEREST OF JUSTICE AND EQUITY.

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

AND ORAL ORDER (PER: HON'BLE MR. JUSTICE B.M. SHYAM PRASAD) The Joint Commissioner of Commercial Taxes [Appeals] has filed this Revision Petition under Section 65(1) of the Karnataka Value Added Tax Act, 2003 calling in question the order dated 13.03.2019 by the Karnataka Appellate Tribunal [for short, ‘the Tribunal’] in STA No.577/2017. The Tribunal, by the said impugned order, has remanded the matter for fresh consideration by the Assessing Authority while interfering with the orders dated 31.01.2017 and

21.09.2017.

Sri Sharad Magadum, the learned Additional Government Advocate, places on record a copy of the Assessing Authority's order dated 21.05.2019 stating that this Revision Petition must be treated as infructuous because the Assessing Authority has passed orders on reassessment after the impugned order.

These submissions are taken on record, and the Revision Petition stands disposed of accordingly.

Sd/-

(B.M. SHYAM PRASAD)

Sd/-

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