Judgment
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CNR: KAHC010405312026 NC: 2026:KHC:45749 WP No. 18455 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18455 OF 2026 (T-RES)
BETWEEN:
M/S NATURE GRAIN FOODS LLP REP. BY DESIGNATED PARTNER/ AUTHORIZED SIGNATORY MR.MANIKANTAN MOHAN AGED ABOUT 32 YEARS S/O MOHAN NO.61, 2ND FLOOR, 100 FEET ROAD, BENGALURU, BANGALORE URBAN-560038.
…PETITIONER (BY SRI. GEORGE PHILIP.,ADVOCATE)
AND:
1.
STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF COMMERCIAL TAXES
Digitally signed by VANAMALA N Location:
HIGH COURT OF KARNATAKA
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CNR: KAHC010405312026 NC: 2026:KHC:45749 WP No. 18455 of 2026
VIDHAN SOUDHA, BANGALORE-560001.
2.
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-5.13, DGSTO-5, 4TH FLOOR, A-BLOCK, NEAR NATIONAL GAMES VILLAGE, KORAMANGALA, BENGALURU-560047.
3.
THE MANAGER PUNJAB NATIONAL BANK NEW KHATA NO.5, 3RD MAIN, AREHALLI ITTAMADU MAIN ROAD, BANASHANKARI III STAGE BANGALORE- 560085.
…RESPONDENTS
(BY SRI.K. HEMA KUMAR., AGA FOR R1 & R2)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASHING THE ORDER IN FORM GST DRC-07 BEARING REFERENCE NO. ZD2912252384021 DATED 31.12.2025 PASSED BY RESPONDENT NO.2 FOR FY 2021-22 (ANNEXURE-B); B) QUASHING THE NOTICE DATED 16.05.2026 ISSUED UNDER SECTION 79(1)(C)
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CNR: KAHC010405312026 NC: 2026:KHC:45749 WP No. 18455 of 2026
OF THE KGST ACT, 2017 READ WITH RULE 145(1) OF THE KGST RULES, 2017 IN FORM GST DRC-13 BEARING NO. ACCT ADDRESSED TO RESPONDENT NO.3 BANK (ANNEXURE-A);
C) ISSUE A CONSEQUENTIAL DIRECTION RESTRAINING THE RESPONDENTS FROM TAKING ANY COERCIVE RECOVERY ACTION PURSUANT TO THE IMPUGNED DRC- 07 ORDER DATED 31.12.2025 AND DRC-13 NOTICE DATED 16.05.2026 D) IN THE ALTERNATIVE, REMAND THE MATTER TO RESPONDENT NO.2 FOR FRESH ADJUDICATION AFTER AFFORDING THE PETITIONER AN EFFECTIVE OPPORTUNITY OF HEARING AND PERMITTING THE PETITIONER TO PLACE ALL DOCUMENTS RELATING TO AVAILABILITY AND UTILIZATION OF INPUT TAX CREDIT.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
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CNR: KAHC010405312026 NC: 2026:KHC:45749 WP No. 18455 of 2026
ORAL ORDER
Sri George Philip, the learned counsel for the petitioner, has filed a memo seeking for withdrawal of the writ petition which reads as under.
"The Counsel for the Petitioner humbly submit that the Respondent No.2 has issued a letter dated 28.07.2026 to the Respondent No.3 bank withdrawing the Notice DRC-13 dated 16.05.2026 produced as Annexure-A.
Wherefore, the Counsel for the Petitioner humbly submits that the Petitioner is herewith intending to withdraw the Writ Petition Numbered as W.P. No. 18455/2026 and pray that this Hon'ble court may be pleased to taking this memo on record, permit the Petitioner herewith to withdraw the matter in the interest of justice and equity."
The memo is accepted, and the writ petition stands disposed of as withdrawn.
Sd/- (B M SHYAM PRASAD) JUDGE AN/-