BharatTaxGST

M/S R T Builders And Developers vs. The Deputy Commissioner Of Central Tax.

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WP/11947/2026HC KarnatakaGSTCNR KAHC01025814202628 April 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. RAJEEV CHANNAPPA NULVI., ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE
AI SummaryDismissed

Facts

A partnership firm filed a writ petition challenging an Order-in-Original issued under Section 74 of the CGST Act, 2017. The petitioner subsequently sought to withdraw the petition.

Held

The High Court noted the petitioner's memo seeking to withdraw the petition, stating it had become infructuous due to a Division Bench order in another case and requesting liberty to raise the grounds in an appeal. The Court accepted the memo and dismissed the petition as infructuous.

Key Issues

The key issue was the challenge to an Order-in-Original passed under Section 74 of the CGST Act, 2017, which the petitioner later withdrew, rendering the petition infructuous.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23759 WP No. 11947 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11947 OF 2026 (T-RES) BETWEEN: 1. M/S R T BUILDERS AND DEVELOPERS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932, HAVING REGISTERED OFFICER AT NO. 3, YASHODA RESIDENCY, 5 C MAIN, KR ROAD, TATA SILK FARM, OPP. M/S TATA MOTORS, BENGALURU, KARNATAKA - 560 070. (GSTIN NO. 29AAZFR1025M1ZI) REPRESENTED BY ITS PARTNER MR. P G THYAGRAJ S/O LATE P GOPAL NAIDU AGED ABOUT 59 YEARS … PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CENTRAL TAX., ANTI - EVASION, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, GST BENGALURU WEST COMMISSIONERATE, TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE - 560 070. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION - 5, BENGALURU WEST COMMISSIONERATE, Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23759 WP No. 11947 of 2026 TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE - 560 070 … RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER-IN-ORIGINAL NO. 34/2025-26/GST U/S 74 OF THE CGST ACT, 2017 VIDE DIN NO. 20260357YU0000555F63 DATED 13/03/2026, PASSED BY THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION - 5, BENGALURU WEST COMMISSIONERATE, BANGALORE (ANNEXURE - D) AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Learned counsel for the petitioner has filed a memo seeking to withdraw the petition.

2.

The memo is taken on record. It reads as follows:-

"I Rajeev Channappa Nulvi, advocate for the petitioner, would submit that the Writ Petition No.11947/2026 has rendered infructuous in the light of judgment of Division Bench order in W.A.No.1175/2026. Hence, the Writ Petition No.11947/2026 is withdrawn with liberty to urge the grounds of this writ petition in the appeal to be filed before the appropriate Authority." HC-KAR NC: 2026:KHC:23759 WP No. 11947 of 2026

3.

In light of the memo filed and submission made, the petition is dismissed as having become infructuous. (S SUNIL DUTT YADAV) JUDGE VGR

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.