What did the High Court hold?

The Court took on record the memo filed by the petitioner seeking permission to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn.

Vodafone South Limited filed a writ petition seeking to prevent the enforcement of a demand notice and to direct the respondents to consider their stay applications pending disposal of a statutory appeal. The petitioner later filed a memo seeking to withdraw the writ petition.

What were the issues?

The primary issue was whether the demand notice should be enforced and stay applications considered pending appeal. However, the case was disposed of on procedural grounds.

Vodafone South Limited vs The Deputy Director of Income Tax | Karnataka High Court 2015

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF APRIL, 2015

BEFORE

THE HON’BLE MR.JUSTICE ARAVIND KUMAR

WRIT PETITION NO.11808/2015(T-IT)

BETWEEN: VODAFONE SOUTH LIMITED (FORMERLY KNOWN AS VODAFONE SOUTH ESSAR LIMITED) MARUTHI INFOTECH CENTRE NO.11/1, 12/1 KORAMANGALA AMAR JYOTI LAYOUT BENGALURU- 560071 REPRESENTED BY SENIOR MANAGER SRI ANUJ KUMAR SINGH ..PETITIONER

(BY SRI.ARAVIND V CHAVAN, ADVOCATE)

AND:

1.THE DEPUTY DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-I(1) NO.14/3A, 6TH FLOOR RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU-560001

2 2.DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION NO.14/3A, 6TH FLOOR RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU- 560 001

3.THE COMMISSIONER OF INCOME TAX (APPEALS)-12 NO.14/3, RASHTROTHANA BHAVAN 5TH FLOOR, NRUPATHUNGA ROAD BENGALURU-560001 ..RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO:-

DIRECT THE RESPONDENTS NOT TO ENFORCE THE DEMAND NOTICE ISSUED BY THE R-1 DATED:18.02.2015 ANNEXURE-C AND LETTER DATED:11.03.2015 ANNEXURE- D, PENDING DISPOSAL OF THE STATUTORY APPEAL FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)- 12 FOR THE ASSESSMENT YEAR 2013-14.

DIRECT THE R-1 AND THE R-3 TO CONSIDER THE APPLICATION FOR STAY FILED BEFORE THE R-1 DATED:16.03.2015 VIDE ANNEXURE-G AND BEFORE THE R-3 DATED:16.03.2015 VIDE ANNEXURE-F FOR THE ASSESSMENT YEAR 2013-14.

THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

3 ORDER

Memo is filed seeking permission of the court to withdraw the above writ petition. Memo is placed on record. Writ petition is dismissed as withdrawn.

Sd/- JUDGE

SBN

VODAFONE SOUTH LIMITED vs. THE DEPUTY DIRECTOR OF INCOME TAX

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments