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Smt Swetha M C vs. Prl Commissioner Of Central GST And Central Excise

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CEA/40/2024HC KarnatakaGSTCNR KAHC01072616202416 December 2025Bench: B M SHYAM PRASAD,T.M.NADAF3 pages

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:53433-DB CEA No. 40 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF CENTRAL EXCISE APPEAL NO. 40 OF 2024 BETWEEN: SMT SWETHA M C W/O SRI MANJU B R AGED 40 YEARS PROPRIETOR M/S SREE NIMISHAMBA ENTERPRISES R/AT NO. 1424, 3RD CROSS SHIVANANJAPAP LAYOUT NEHRU NAGAR MANDYA 571401. …APPELLANT (BY SRI. NAGHARISH G S.,ADVOCATE) AND: 1. PRL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE Digitally Signed by REKHA R Location : High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53433-DB CEA No. 40 of 2024 GST COMMISSIONERATE VINAYAKA MARGA SIDDAHRATHA NAGAR MYSORE - 570011. 2. ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE MYSURU GST COMMISSIONERATE VINAYAKA MARGA SIDDHARTHA NAGAR MYSURU 570 011. …RESPONDENTS THIS CENTRAL EXCISE APPEAL IS FILED UNDER SEC. 35G OF THE CENTRAL EXCISE ACT 1944, ARISING OUT OF ORDER DATED 05.04.2023 PASSED IN SERVICE TAX APPEAL DIARY NO. 202632021 BY THE CESTAT, REGIONAL BENCH, BENGALURU, PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE CESTAT, BANGALORE, IN SERVICE TAX APPEAL DIARY NO.202632021 DATED 05.04.2023 ANNEXURE-D PASSED BY CESTAT, REGINAL BENCH, BENGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,

JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF HC-KAR NC: 2025:KHC:53433-DB CEA No. 40 of 2024

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD)

Sri Nagharish G S, the learned counsel for the appellant, has filed a memo for withdrawal which reads as under:

The appellant in the above matter respectfully submits that appellant has filed a writ petition No.36110/2024 seeking same relief before Hon'ble single Judge and the matter has been transferred to Division Bench by Hon'ble single Judge vide order dated 17.04.2025 and matter is listed on 17.12.2025 before this Hon'ble Bench. Hence I may be permitted to withdraw the above case and permit me to proceed with the writ petition in the interest of justice and equity.

In the light of the afore, the appeal stands dismissed as withdrawn. (B M SHYAM PRASAD) JUDGE (T.M.NADAF) JUDGE AN/-

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.