M/S. Christon Home Appliances vs. Union Of INDIA

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WP/32192/2025HC KarnatakaGSTCNR KAHC01068877202505 December 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. SIJI MALAYIL, ADVOCATEFor Respondent: SRI. GIREESHA KODGI, CGC FIR R1, SMT. JYOTI M. MARADI HCGP FOR R2 AND R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:51180 WP No. 32192 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32192 OF 2025 (T-RES) BETWEEN: 1. M/S CHRISTON HOME APPLIANCES HAVING ITS OFFICE AT NO. 2, 8/23 BALAHARANAHALLI, NEAR JAIN TEMPLE, NERLURU POST, BENGALURU - 562 107 REPRESENTED BY ITS PROPRIETOR MR. VINOD PAYYAPPILLY VARGHESE 2. M/S MR. COOK INTERNATIONAL HAVING ITS PRINCIPAL OFFICE AT -11/713 VADAKKANETH ARCADES VAPPALASSERI, NEDUMBASSERI, ERNAKULAM KERALA 683572 REPRESENTED BY ITS MANAGING PARTNER MR. MARTIN DAVIS REGISTERED UNDER PARTNERSHIP ACT, 1932. …PETITIONERS (BY SRI. SIJI MALAYIL, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANACE REPRESENTED BY ITS SECRETARY NORTH BLOCK, NEW DELHI-110 001 2. THE STATE OF KARNATAKA DEPARTMENT OF COMMERCIAL TAXES REPRESENTED Digitally signed by JAI JYOTHI J Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51180 WP No. 32192 of 2025 BY ITS SECRETARY GOODS AND SERVICE TAX (GST) VIKASA SOUDHA, AMBEDKAR VEEDHI BENGALURU-560 001 3. COMMERCIAL TAX OFFICER (ENFORCEMENT) O/O ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SZ VTK-2, KORAMANGALA, BENGALURU 560 047 …RESPONDENTS (BY SRI. GIREESHA KODGI, CGC FIR R1, SMT. JYOTI M. MARADI HCGP FOR R2 AND R3) THIS WRIT PETITION UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA IS FILED PRAYING TO A) ISSUE WRIT OF MANDAMUS DIRECTING THE RESPONDENT/S TO REFUND THE AMOUNTS LEVIED FROM THE PETITIONERS ON ACCOUNT OF TAX PAYABLE AS LEVYING TAX TWICE ON TAX PAID COMMODITIES IS ILLEGAL, ALONG WITH INTEREST 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

ORAL ORDER

Learned counsel for the petitioners has filed a memo seeking permission to withdraw the petition which reads as under: "The undersigned counsel for the Petitioners herein prays that this Hon'ble Court may be pleased to permit the Petitioners to withdraw this present HC-KAR NC: 2025:KHC:51180 WP No. 32192 of 2025 petition as there are rectifications required in the prayers and inadvertent mistakes in facts therefore, the Petitioners may be permitted t withdraw the present writ petition with a liberty of this Hon'ble Court to file a comprehensive petition. Hence, this memo."

2.

The memo is placed on record.

3.

Accordingly, petition stands disposed off as withdrawn, reserving liberty in favour of the petitioners as sought for in the memo. (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 2 Sl No.: 80

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