M/S Nigama Developers vs. State Of Karnataka
Held
The petitioner filed a memo requesting permission to withdraw the writ petition. The Court took the memo on record and dismissed the petition as withdrawn.
Facts
M/s Nigama Developers filed a writ petition seeking a direction to the Deputy Commissioner of Commercial Taxes to de-freeze their bank account. The petition was filed under Articles 226 and 227 of the Constitution of India.
Key Issues
The key legal issue was the petitioner's prayer for a direction to the tax authorities to de-freeze their bank account.
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR
CNR: KAHC010224072024 NC: 2026:KHC:43563 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE T.P.VIVEKANANDA WRIT PETITION NO. 13073 OF 2024 (GM-RES) BETWEEN:
M/S NIGAMA DEVELOPERS A PARTNERSHIP CONCERNED HAVING ITS OFFICE AT NO. 296-D/40-1 38TH CROSS ROAD, 9TH MAIN ROAD 5TH LOCK, JAYANAGAR BENGALURU-560 041 REPRESENTED BY ITS PARTNERS MR. KRISHNA KISHORE REDDY S S/O SRI S VIJAY KUMAR REDDY AGED ABOUT 44 YEARS (REGISTERED UNDER PARTNERSHIP ACT, 1932)
…PETITIONER (BY SRI: BHARATH KUMAR V, ADVOCATE [VC]) AND:
STATE OF KARNATAKA THROUGH ITS SECRETARY DEPARTMENT OF COMMERCIAL TAXES GOODS AND SERVICES TAX (GST) VIKASA SOUDHA AMBEDKAR VEEDHI BENGALURU-560001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.03 DGSTO-03, BENGALURU COURT OF KARNATAKA HC-KAR
CNR: KAHC010224072024 NC: 2026:KHC:43563 HAVING OFFICE AT BMTC BUILDING 2ND FLOOR, S
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.