Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:53305
WP No. 20119 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 15TH DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 20119 OF 2021 (T-RES)
BETWEEN:
M/S M. S. RETAIL PRIVATE LIMITED
NO.21, KUMARA KRUPA ROAD,
MADHAVANAGAR, BANGLAORE – 560 001
(REPRESENTED BY ITS DIRECTOR
MR. ANIL K. MEHRA
S/O KRANTI MOHAN MEHRA,
AGED ABOUT 61 YEARS
…PETITIONER
(BY SRI. BOLLAJU VENUGOPAL, ADVOCATE)
AND:
1.
THE UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE, NORTH BLOCK
NEW DELHI – 110 011
2.
MINISTRY OF FINANCE
GOVERNMENT OF INDIA
REP. BY ITS SECRETARY MF (DR)
NEW DELHI – 110 011
3.
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
LVO-020, BANGALORE DVO-1, NO.1,
C. K. JAFFER SHARIEF ROAD, VASANTH NAGAR
BANGALORE – 560 001
4.
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
OFFICE OF THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, LGSTO-20,
NO.19/3, 2ND FLOOR,
CUNNINGHAM ROAD,
BANGALORE – 560 052
Digitally signed
by CHANDANA
B M
Location: High
Court of
Karnataka
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HC-KAR
NC: 2025:KHC:53305
WP No. 20119 of 2021
5.
ADDITIONAL / JOINT COMMISSIONER OF CENTRAL TAX
NORTH COMMISSIONERATE, NO.59,
HMT BHAVAN, GANGANAGAR,
BANGALORE – 560 037
6.
JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS)-1
ROOM NO.218, 2ND FLOOR,
BMTC / TTMC ‘B’ BLOCK,
SHANTHINAGAR,
BANGALORE – 560 027
…RESPONDENTS
(BY SRI. JEEVAN NEERALGI, ADVOCATE FOR R1, R2 AND R5;
SRI. MANJUNATH K., HCGP FOR R3, R4 & R6)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED
31.08.2021 PASSED BY RESPONDENT NO.6 IN GST AP.37/2021-22
AT ANNX-U AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN
‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under: “The petitioner most respectfully submits that 1. That the above petition is before this Hon’ble Court.
2.As the company has closed the business, the question of restoration of registration under the GST would not arise. It is therefore, the petitioner may be allowed to withdraw the petition with the liberty to agitate the issue.” HC-KAR NC: 2025:KHC:53305 WP No. 20119 of 2021
The aforesaid memo is taken on record. Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 56
