Cause title — parties, addresses and appearances
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HC-KAR
NC: 2026:KHC:31914
WP No. 33258 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF JUNE, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 33258 OF 2024 (T-RES)
BETWEEN:
M/S EMPIRE INDUSTRIES LIMITED
REGISTERED UNDER COMPANIES ACT OF 1956,
HAVING ITS REGISTERED OFFICE AT
414, SENAPATI BAPAT MARG,
LOWER PAREL (W) MUMBAI 400013
AND A BRANCH OFFICE AT
FLAT NO. 101, NO. 1401
SHREE KEMPANNA RESIDENCY,
16TH MAIN ROAD, AECS LAYOUT
A BLOCK, SINGASANDRA,
HOSUR ROAD,
BENGALURU 560068
REPRESENTED BY ITS BRANCH MANAGER,
C. R. ASHOK,
AGED ABOUT YEARS
…PETITIONER
(BY SRI. MOHAN MAIYA G L.,ADVOCATE)
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2026:KHC:31914
WP No. 33258 of 2024
AND:
1.
THE UNION OF INDIA
THROUGH THE SECRETARY,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,
NEW DELHI 110 001
2.
THE STATE OF KARNATAKA
THROUGH THE ADDITIONAL CHIEF SECRETARY,
DEPARTMENT OF FINANCE,
GOVERNMENT OF KARNATAKA,
HAVING ITS OFFICE AT ROOM NO. 255,
VIDHANA SOUDHA,
BENGALURU 560 001
3.
THE JOINT COMMISSIONER OF
COMMERCIAL TAXES
(APPEALS 4), HAVING ITS OFFICE AT
ROOM NO. 222, 'B' BLOCK,
2ND FLOOR, BMTC, TTMC,
SHANTHINAGAR,
BENGALURU 560 027
4.
THE COMMISSIONER OF COMMERCIAL
TAXES, (AUDIT),
DIVISIONAL GST OFFICE - 04,
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HC-KAR
NC: 2026:KHC:31914
WP No. 33258 of 2024
HAVING HIS OFFICE AT
VANIJYA THERIGE KARYALAYA -2
KORAMANGALA,
BENGALURU 560047
5.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES, (AUDIT)
4.5, DIVISIONAL GST OFFICE - 04,
HAVING HIS OFFICE AT
VANIJYA THERIGE KARYALAYA 2
KORAMANGALA,
BENGALURU 560047
…RESPONDENTS
(BY MS. PREETHA M., ADVOCATE FOR R1;
SRI. BOPANNA BELLIAPPA, AGA FOR R2 TO R5)
THIS WP IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH
AND SET ASIDE THE IMPUGNED ORDER-IN-
APPEAL NO.ZD290824084325Z DATED 05.08.2024
VIDE ANNEXURE-A PASSED BY THE RESPONDENT
NO.3 WITH CONSEQUENTIAL RELIEFS.
THIS PETITION, COMING ON FOR ORDERS,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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HC-KAR
NC: 2026:KHC:31914
WP No. 33258 of 2024
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
The learned counsel for the petitioner has filed a memo which reads as under.
"The Petitioner has filed the above writ petition seeking to set aside the impugned Order-in-appeal No.ZD290824084325Z dated 05.08.2024 vide Annexure-A passed by the Respondent No.
Wherefore this Hon'ble court may kindly dispose of the above writ petition as withdrawn with liberty to file appeal in the interest of justice and equity."
The memo is accepted and the petition stands disposed of with liberty as sought for subject to all just exceptions. (B M SHYAM PRASAD) JUDGE
