Cause title — parties, addresses and appearances
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HC-KAR
NC: 2026:KHC:34560
WP No. 17148 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF JULY, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 17148 OF 2026 (T-RES)
BETWEEN:
M/S. S2 HOMES,
A COMPANY REGISTERED UNDER
THE COMPANIES ACT, 1956
SURVEY NO. 136,
THE WATER GROVE,
KAMASANDRA VILLAGE,
ELECTRONIC CITY, PHASE II,
ANANATHNAGAR ROAD,
BENGALURU 560 100,
REPRESENTED BY ITS PARTNER
SRI CHETHAN KUMAR.
…PETITIONER
(BY SRI. ANOOP HARANAHALLI.,ADVOCATE)
AND:
1.
STATE OF KARNATAKA
DEPARTMENT OF FINANCE
(GST WING), VIDHANA SOUDHA,
AMBEDKAR VEEDHI,
BANGALORE-560001
REP. BY ITS SECRETARY.
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2026:KHC:34560
WP No. 17148 of 2026
2.
THE JOINT COMMISSIONER OF
COMMERCIAL TAXES,
NO.641, 6TH FLOOR,
BMTC DEPOT, TTMC BUILDING,
KORAMANGALA,
BENGALURU - 560095.
3.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES,
NO. 601, 6TH FLOOR BMTC DEPOT, TTMC
BUILDING, NEAR SONY SIGNAL,
KORAMANGALA,
BENGALURU - 560 095.
…RESPONDENTS
(BY SRI.K HEMA KUMAR., AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO I. ISSUE
A WRIT OF CERTIORARI AND QUASH THE ORDER
DATED
29.04.2025
IN
APPEAL
NO.
GST-AP-NO.
360/2024-25 PASSED BY THE 2ND RESPONDENT IS
PRODUCED AT ANNEXURE-A, AND; II. ISSUE A WRIT OF
CERTIORARI
AND
QUASH
THE
ORDER
DATED
29.04.2024 BEARING NO. DCCT (AUDIT) -4.1/GST-
ADJ/2024-25 PASSED BY THE 3RD RESPONDENT,
PRODUCED AT ANNEXURE-J.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
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HC-KAR
NC: 2026:KHC:34560
WP No. 17148 of 2026
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
The petitioner has called in question the Order- in-Appeal dated 29.04.2025 under Section 107 (11) of the Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Act’] and presently, a memo is filed seeking leave to withdraw the petition but with liberty to the petitioner to approach the GST Tribunal. The Appellate Authority's order is on merits, and hence, the memo is accepted permitting withdrawal of the petition with liberty to the petitioner to approach the GST Tribunal seeking exclusion of the time spent in prosecuting this petition. (B M SHYAM PRASAD) JUDGE
