Judgment
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HC-KAR
CNR: KAHC010479342026 NC: 2026:KHC:45956 WP No. 21866 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. 21866 OF 2026 (T-RES)
BETWEEN:
QUIVER CARE PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT ADDRESS NO. 31 (P) 1, 2ND PHASE AREHALLI, GUDDADAHALLI, INDUSTRIAL AREA DODDABALLAPURA, BENGALURU RURAL - 561203 REPRESENTED BY MR. SANDIP MISRA AUTHORIZED SIGNATORY
…PETITIONER (BY SRI. S VIVEKANANDA.,ADVOCATE)
AND:
ASSISTANT COMMISSIONER COMMERCIAL TAXES LGSTO-153, 2ND FLOOR, SRI BALAJI ARCADE, DODDABALLAPURA, GANGADHARAPURA.
…RESPONDENT (BY SMT.MALAVIKA PRASAD., HCGP)
Digitally signed by VANAMALA N Location:
HIGH COURT OF KARNATAKA
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HC-KAR
CNR: KAHC010479342026 NC: 2026:KHC:45956 WP No. 21866 of 2026
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) DIRECTION REGARDING THE GARNISHEE ORDER IN FORM GST DRC-13 DATED 01.06.2026, BEARING NO.
ACCT/LGSTO 153/2020-21/3B-2A AND R1- 3B/T.NO.1041/127/ 2026 - 27, ISSUED BY THE RESPONDENT, PRODUCED HEREWITH AS ANNEXURE- A (THE IMPUGNED ORDER), AND QUASH THE SAME AS BEING ARBITRARY, ILLEGAL, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE, VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION OF INDIA, AND NON-EST IN LAW; (B) DIRECTION ON ORDER DATED 20.02.2025 BEARING NO. ACCT/LGSTO153/R1-3B AND 3B-2A/2020-21/ DRC 07/127/2024-25, ISSUED BY THE RESPONDENT, PRODUCED HEREWITH AS ANNEXURE- K, AND QUASH THE SAME AS BEING ARBITRARY AND ISSUED WITHOUT ANY APPLICATION OF MIND, ILLEGAL AND VIOLATIVE OF ARTICLE 14;
OR IN THE ALTERNATIVE, DIRECTING THE RESPONDENT TO CONSIDER AND DISPOSE OF THE PETITIONER'S RECTIFICATION APPLICATION IN AGAINST ORDER, BEARING ARN NO. AD290325092528M IN ORDER REFERENCE NO.
ZD2902250959014, DATED 21.03.2025, AT ANNEXURE L, FILED UNDER SECTION 161 OF THE CGST/KGST ACT, 2017, ON MERITS AND IN ACCORDANCE WITH LAW, AFTER AFFORDING THE PETITIONER AN OPPORTUNITY OF PERSONAL HEARING
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HC-KAR
CNR: KAHC010479342026 NC: 2026:KHC:45956 WP No. 21866 of 2026
AND TO PASS APPROPRIATE ORDERS THEREON EXPEDITIOUSLY.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The learned counsel for the petitioner has filed a memo for withdrawal which reads as follows:
The Petitioner most humbly submits that the instant writ petition may be dismissed as withdrawn. This Hon’ble Court may be pleased to take this Memo on record in the interest of justice and equity.”
The memo is accepted and the petition stands disposed of as withdrawn.
Sd/- (B M SHYAM PRASAD) JUDGE
SA Ct:sr