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Sri Male Mahadeshwara Swamy Kshethra Development Authority vs. Government Of INDIA

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WP/17882/2023HC KarnatakaGSTCNR KAHC01041608202331 July 2026Bench: M.G.S. KAMAL4 pages
For Petitioner: SRI. CHANDRAKANTH R GOULAY, ADVOCATEFor Respondent: SRI. AKASH B SHETTY, ADVOCATE FOR R-1

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Cause title — parties, addresses and appearances
- 1 - HC-KAR CNR: KAHC010416082023 NC: 2026:KHC:40293 WP No. 17882 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 17882 OF 2023 (GM-RES) BETWEEN: SRI MALE MAHADESHWARA SWAMY KSHETHRA DEVELOPMENT AUTHORITY M.M.HILLS, HANNUR TALUK, CHAMRAJNAGAR DISTRICT - 571490 REPRESENTED BY ITS SECRETARY SMT. GEETA HUDED. (INDEPENDENT STATUTORY AUTHORITY CONSTITUTED UNDER SRI MALE MAHADESHWARA KSHETHRA DEVELOPMENT AUTHORITY ACT, 2013 HENCE, INCORPORATION CERTIFICATE NOT AVAILABLE). …PETITIONER (BY SRI. CHANDRAKANTH R GOULAY, ADVOCATE) AND: 1. GOVERNMENT OF INDIA DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI - 110 001 REP BY THE SECRETARY. Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010416082023 NC: 2026:KHC:40293 WP No. 17882 of 2023 2. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) MANGALORE REGIONAL UNIT NO.6.4.103 AND 103/I, BHARAT NIVAS, OPP TO GANDHINAGAR MANEGUDDA, MANGALORE - 575 003 REP BY ITS DIRECTOR. 3. THE SENIOR INTELLIGENCE OFFICER OFFICE OF DGGI, MANGALORE REGIONAL UNIT NO. 6.4.103 AND 103/I, OPPN TO GANDHINAGAR MANEGUDDA, MANGALORE - 575 003. 4. SRI RANGANATHA ENTERPRISES NO. 105/2, 2ND CROSS, A BLOCK, APMC YARD, BANDIPALYA, MYSORE - 572346 REP BY ITS PROPERITOR SRI K M SHASHIKANTH. (REG. UNDER THE KARNATAKA SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, 1961). …RESPONDENTS (BY SRI. AKASH B SHETTY, ADVOCATE FOR R-1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE / LETTERS DATED 19/06/2023 AND - 3 - HC-KAR CNR: KAHC010416082023 NC: 2026:KHC:40293 WP No. 17882 of 2023 13/07/2023 AS PER ANNEXURE-C AND D, BOTH ISSUED BY THE R2, AS ARBITRARY ILLEGAL, AND VOID. AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL

ORAL ORDER

Learned counsel for the petitioner has filed memo dated 25.07.2026 seeking for disposal of the petition. The memo reads as under:

"

1.

The petitioner has filed the present writ petition challenging the impugned notice/letters dated 19.6.2023 as per Annexure-C bearing F No. DGGI/INT /INTL/331/Inv-O/o-DD DGGI-RU-Mangaluru and letter dated 13.7.2023 Annexure D bearing F No. DGGI / INT/INTL/331/Inv-0/oDD-DGGI-RU-Mangaluru/384, both issued by the 2nd respondent.

2.

In the meanwhile, the authorities were insisting upon payment of GST and the proceedings were to be concluded despite all the above including pendency of writ petition before this Hon'ble Court. The authority however has passed a final order on 22.04.2024 in file No.GEXCOM/ADJN/GST/DCAC/907/2023 TECH-CGST /DIV/MYS (R) (No.MYS-GST-000-Mysuru Rural HS 06/2024-25) as per Annexure-F filed along with the IA for Stay. HC-KAR

CNR: KAHC010416082023 NC: 2026:KHC:40293 WP No. 17882 of 2023

3.

The petitioner had challenged the above mentioned order before Additional Commissioner (Appeals), Mysuru bearing Orders-In-Appeal No: MYS- ADC/JC(A)-72/2025-26-GST, the appellate authority has allowed the appeal vide its order dated 19.06.2025 by setting aside the impugned order under challenge in this writ petition as evident from the copy of the order marked as Document No.

1.

Hence, the prayer sought for in IA No.1/2024 and also the prayer sought in WP.No.17882/2023 does not survive for consideration. The writ petition may kindly be disposed of as having become infructuous. It is requested and prayed accordingly."

2.

The respondent does not dispute the factual aspect of the matter.

Therefore, the writ petition is dismissed as having become infructuous. (M.G.S. KAMAL) JUDGE

BK List No.: 1 Sl No.: 10

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.