Cause title — parties, addresses and appearances
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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
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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