M/S Sln Enterprises vs. The Addl / Joint Commissioner
Original PDF →WP/706/2023HC KarnatakaGSTCNR KAHC01001726202310 December 2025Bench: S.R.KRISHNA KUMAR2 pages
For Petitioner: SRI. PRADYUMNA HEJIB, ADVOCATEFor Respondent: SRI. AKASH B. SHETTY, ADVOCATE FOR R1 AND R2
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:52407
WP No. 706 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 706 OF 2023 (T-RES)
BETWEEN:
M/S SLN ENTERPRISES
PROPRIETORSHIP CONCERN
REPRESENTED BY ITS PROPRIETOR
MR. NARASIMHA NARESH
HAVING ITS OFFICE AT NO.174/2,
IST MAIN ROAD, LINGAIAH ROAD
SESHADRIPURAM, BENGALURU - 560 020
…PETITIONER
(BY SRI. PRADYUMNA HEJIB, ADVOCATE)
AND:
1.
THE ADDL / JOINT COMMISSIONER
OF CENTRAL TAX AND GST
BANGALORE NORTH COMMISSIONERATE
HMT BHAVAN, NO.59, GROUND FLOOR
BELLARY ROAD, BENGALURU - 560 032.
2.
THE COMMISSIONER OF CENTRAL TAX(APPEALS-II)
4TH FLOOR, TTMC-BMTC COMPLEX
HAL AIRPORT ROAD, DOMMALURU
BENGALURU - 560 071.
…RESPONDENTS
(BY SRI. AKASH B. SHETTY, ADVOCATE FOR R1 AND R2)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO-ISSUE WRIT TO R2
Digitally signed
by
SHARADAVANI
B
Location: High
Court of
Karnataka
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HC-KAR
NC: 2025:KHC:52407
WP No. 706 of 2023
TO ADMIT AND HEAR THE APPEAL ON MERITS WITHOUT
INSISTING ON THE PRE-DEPOSIT OF THE 7.5 PERCENT OF
SERVICE TAX AS INSISTED BY R2, VIDE COMMUNICATION
BEARING DATE 16.12.2022 ANNEXURE-F AND ETC.,
THIS PETITION, COMING ON FOR FINAL HEARING, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
Learned counsel for the petitioner files a memo seeking to withdraw the petition with liberty to file a fresh petition.
The memo is taken on record.
In view of the memo, the petition is dismissed as withdrawn, with liberty to file a fresh petition. (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 61
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.