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UNION OF INDIA AND OTHERS vs. ATRIA CONVERGENCE TECHNOLOGIES LIMITED AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

SATISH CHANDRA SHARMA
SACHIN SHANKAR MAGADUM
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

UNION OF INDIA AND OTHERS
Respondent ATRIA CONVERGENCE TECHNOLOGIES LIMITED AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Aug 16, 2021
Order No.

WRIT APPEAL NO.566/2021, 575/2021, 570/2021, 573/2021, 574/2021, 580/2021, 593/2021, 598/2021, 736/2021, 782/2021 (T-RES)

Citation

2021(8) TAXREPLY 4776
Original Order
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ORDER

The present writ appeals are arising out of a common order dated 10.03.2021 passed by the learned Single Judge in W.P.No.4241/2021 and other connected matters. 2. Number of cases were preferred on the same issue and the matter was adjudicated by a Division Bench of this Court in WA No.18/2020 and connected matters decided on 23/2/2021. The Division Bench in paragraph-49 to 56 has held as under: “49. In this context, it would also be useful to place reliance on the judgments relied upon by the learned single Judge in the case of Adfert Technologies and Willowood Chemicals (supra) wherein the Punjab and Haryana High Court considered the case of the assessees who had filed the writ petitions under Article 226 of the Constitution permitting them to carry forward unutilised CENVAT credit of duty paid under Central Excise Act, 1944 as well as the Input Tax Credit under VAT Act of the respective States. The said decision referred to above has been relied upon by the learned s....

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