THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED
Appeals are dismissed and
WA/72/2018HC Karnataka31 Aug 2018
Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV
11B of the said
Act, to claim the amount that had been deposited.
23.
An attempt was also made by the learned Additional
Advocate General to distinguish payments made under the
KVAT Act in contradistinction to the deposits made under
Section 35F of the Central Excise Act. It was contended that
the use of the phrase ‘deposit’ in light
