Cause title — parties, addresses and appearances
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HC-KAR
CNR: KAHC010559462023
NC: 2026:KHC:36825
WP No. 23976 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF JULY, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 23976 OF 2023 (T-RES)
BETWEEN:
M/S M SHIVASHANKAR
REPRESENTED BY ITS PROPRIETOR
SRI M SHIVASHANKAR,
SON OF SRI MAYANNA
AGED ABOUT 48 YEARS
3/5, SELLER PORTION,
10TH MAIN ROAD,
BSK 1ST STAGE
HANUMANTHANAGAR
BENGALURU - 560050.
…PETITIONER
(BY SRI. VENKATESH. G.,ADVOCATE)
AND:
1.
THE JOINT COMMISIONER OF
COMMERCIAL TAXES
(APPEALS )-3, BMTC BUILDING
SHANTHI NAGAR
BENGALURU - 560027.
2.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES
(AUDIT) 3.1 DGSTO - 3,
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
CNR: KAHC010559462023
NC: 2026:KHC:36825
WP No. 23976 of 2023
BMTC BUILDING, SHANTHI NAGAR
BENGALURU - 560027.
…RESPONDENTS
(BY SRI.K HEMA KUMAR., AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF
THE
CONSTITUTION
OF
INDIA
PRAYING
TO
QUASHING THE ORDER DATED 31.05.2023 PASSED
U/S
107(11)
OF
THE
KARNATAKA
GOODS
AND
SERVICES ACT 2017 AND THE CENTRAL GOODS AND
SERVICES ACT 2017 BEARING GST AP 89/2022-23 BY
R-1 FOR THE PERIOD FROM JULY 2017 TO MARCH
2018 IN SO FAR AS IT IS AGAINST THE PETITIONER IN
ANNX-A;
QUASHING
THE
CONSEQUENTIAL
PROCEEDINGS
AS
PER
APPEAL
ORDER
DATED
28.06.2023 BEARING PROCEEDINGS NO. 01 PASSED
BY THE R-2 IN ANNX-B1SETTING ASIDE THE DEMAND
OF TAX INTEREST PENALTY AND OTHER AMOUNT
TOTALING TO RS. 27,23,986 AS PER THE SUMMARY OF
THE ORDER IN FORM GST DRC -07 (REVISED) DATED
16.10.2023 BEARING NIL ISSUED BY THE R-2 IN ANNX-
B.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
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HC-KAR
CNR: KAHC010559462023
NC: 2026:KHC:36825
WP No. 23976 of 2023
ORAL ORDER
The petitioner is aggrieved by the Order-in- Appeal under Section 107 (11) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 [for short, ‘the Act’] and has now filed a memo seeking leave to withdraw the petition and present an appeal with newly constituted appellate Tribunal with a request for continuation of the interim order against precipitation for a period of four [4] weeks. The request is accepted. The petition stands disposed of as withdrawn with liberty to the petitioner to avail appellate remedy under Section 112 of the Act continuing the interim order against precipitation for a period of four [4] weeks. (B M SHYAM PRASAD) JUDGE
SA Ct:sr
