Quiver Care Private Limited vs. Assistant Commissioner
Held
The petitioner filed a memo requesting to withdraw the writ petition. The High Court accepted the memo and consequently disposed of the petition as withdrawn.
Facts
The petitioner challenged a garnishee order (Form GST DRC-13) and an underlying order (DRC-07) issued by the Assistant Commissioner, alleging they were arbitrary and illegal. The petitioner also sought a direction for the respondent to consider its rectification application filed under Section 161 of the CGST/KGST Act.
Key Issues
The legality and validity of a garnishee order (DRC-13) and an underlying assessment order (DRC-07), and the respondent's failure to dispose of a rectification application under Section 161 of the CGST/KGST Act.
Sections Cited
Section 161, Form GST DRC-13, Form GST DRC-07
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010479342026 NC: 2026:KHC:45956 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) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010479342026 NC: 2026:KHC:45956 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 D
The judgment continues below.
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