M/S In Pv Renewables vs. Assistant Commissioner Of
Held
The Court noted that a memo for withdrawal of the writ petition was filed by the petitioner. Consequently, the Court dismissed the writ petition as withdrawn. No decision was made on the merits of the case or the validity of the notice issued by the Assistant Commissioner of Commercial Taxes. The operative direction was solely to dismiss the petition due to its withdrawal by the petitioner.
Facts
The petitioner, M/s. IN PV Renewables, a partnership firm, filed a writ petition before the Karnataka High Court. The petition challenged a notice dated September 5, 2018, issued by the Assistant Commissioner of Commercial Taxes, Local GST Office – 120. The second respondent was M/s. Karur Vysya Bank Limited. The writ petition was filed under Articles 226 and 227 of the Constitution of India seeking to quash the aforementioned notice. The matter came up for orders before the Court on October 1, 2018.
Key Issues
1. Whether the notice dated September 5, 2018, issued by the Assistant Commissioner of Commercial Taxes is liable to be quashed under Article 226 of the Constitution of India. The petitioner, M/s. IN PV Renewables, sought to quash the notice issued by the Assistant Commissioner of Commercial Taxes. The specific grounds for challenging the notice and the arguments presented by the petitioner were not detailed in the provided judgment excerpt. The respondent, represented by the High Court Government Pleader, was present. No specific arguments from the respondent were recorded in the judgment.
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF OCTOBER, 2018 BEFORE THE HON’BLE Dr. JUSTICE VINEET KOTHARI WRIT PETITION No.40437/2018 (T-RES) BETWEEN M/s. IN PV RENEWABLES [A PARTNERSHIP FIRM] HAVING ITS REGISTERED OFFICE AT: NO.38/1, 9TH CROSS, AI NARASIMHAIAH ROAD, OFF KANAKAPURA ROAD KUVEMPUNAGAR, DODDAKALLASANDRA BENGALURU – 560 062 REP. BY ITS PARTNER SHANKAR SURESH
...PETITIONER
(BY SRI. BHARATH KUMAR V., ADVOCATE)
AND
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GST OFFICE – 120, 5TH FLOOR, M.M. TRUST BUILDING CHAMARAJPET BENGALURU – 560 028
M/s. KARUR VYSYA BANK LIMITED REP. BY ITS BRANCH HEAD VISWESHWARAPURAM BRANCH HAVING OFFICE AT: NO.6, 1ST FLOOR, SHRI VASAVI
Date of order : 1-10-2018 in W.P. No.40437/2018. M/s. IN PV Renewables vs. Assistant Commissioner of Commercial Taxes & Another
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2 TEMPLE ROAD NEAR SAJJAN RAO CIRCLE BENGALURU – 560 004
...RESPONDENTS
(BY SRI. VIKRAM HUILGOL,HCGP FOR R1)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITU
The judgment continues below.
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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.