M/S Skanda Constructions vs. The Additional Chief Secretary
Held
The petitioner's counsel filed a Memo seeking leave to withdraw the writ petition. The High Court accepted the Memo and consequently dismissed the petition as withdrawn.
Facts
M/s Skanda Constructions challenged an adjudication order under Sections 73(9), 61, and 50, a demand order in Form GST DRC-07 under Rules 100 and 142(5), and an appellate order under Section 107(11) of the KGST/CGST Act, 2017, for the tax period April 2019 to March 2020.
Key Issues
The key legal issues, though not adjudicated due to withdrawal, concerned the validity of the adjudication order, the subsequent demand for tax, interest, and penalty, and the appellate order passed under various GST provisions.
Sections Cited
Section 73(9), Section 61, Section 50, Rule 100(1), Rule 100(2), Rule 100(3), Rule 142(5), Section 107(11)
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010283792026 NC: 2026:KHC:44444 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13358 OF 2026 (T-RES)
BETWEEN:
M/S SKANDA CONSTRUCTIONS A PROPRIETARY CONCERN, HAVING ITS REGISTERED OFFICE AT NO. 452, R S PLAZA, 3RD FLOOR, SAMPIGE ROAD, MALLESHWARAM BANGALORE - 560003 GSTIN 29AEAPN5068F1E REPRESENTED BY ITS PROPRIETOR MR. DODDARASINAKERE PUTTAIAH NANDISHA S/O LATE DODDARASINAKERE PUTTAIAH AGED ABOUT 51 YEARS.
…PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI.,ADVOCATE) AND:
THE ADDITIONAL CHIEF SECRETARY MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BANGALORE 560 001 VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010283792026 NC: 2026:KHC:44444
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 130, BANGALORE NO. 642, PIONEER PLAZA, 3RD FLOOR, TTMC, BMTC
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