Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:50442
WP No. 50693 of 2018
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF DECEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 50693 OF 2018 (T-RES)
BETWEEN:
1.
NUANCE GROUP (INDIA) PRIVATE LIMITED
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT AND HAVING ITS
REGISTERED OFFICE AT
BENGALURU INTERNATIONAL AIRPORT
ALPHA-3, AIRLINE BUILDING
1ST FLOOR, DEVANAHALLI
BENGALURU-560 030.
(THROUGH ITS NOMINEE DIRECTOR
SRI. VIVEK JHUNJHUNWALA
AGED ABOUT 41 YEARS
S/O LATE SHYAM PRAKASH JHUNJHUNWALA)
…PETITIONER
(BY SRI. R. DAKSHINA MURTHY, ADVOCATE)
AND:
1.
UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
NORTH BLOCK, NEW DELHI-110 001.
2.
THE STATE OF KARNATAKA
VIDHANA SOUDHA
DR. AMBEDKAR VEEDHI
BANGALORE-560001
REP. BY THE SECRETARY
(FINANCE DEPARTMENT)
Digitally signed
by CHAITHRA A
Location: HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2025:KHC:50442
WP No. 50693 of 2018
3.
THE CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
HAVING ITS OFFICE AT
NORTH BLOCK, NEW DELHI-110001
REP. BY THE CHAIRMAN
4.
THE BANGALORE INTERNATIONAL
AIRPORT LTD. (BIAL)
A LIMITED COMPANY
INCORPORATED UNDER
THE COMPANIES ACT, 1956
AND HAVING ITS REGISTERED OFFICE
AT ALPHA 2 BUILDING
KEMPEGOWDA INTERNATIONAL AIRPORT
BENGALURU-560 300
REP. BY THE MANAGING DIRECTOR
5.
PRINCIPAL COMMISSIONER OF CENTRAL TAX
BANGALORE ZONE
CENTRAL REVENUE BUILDING
P.B. NO.5400, QUEEN'S ROAD
BANGALORE-560 001.
6.
COMMISSIONER OF STATE TAX
DEPARTMENT OF COMMERCIAL TAXES
VANIJYAN THERIGE KARYALAYA
KALIDASA MARG, GANDHI NAGAR
BENGALURU, KARNATAKA-560 009.
…RESPONDENTS
(BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1, R3 AND R5;
SRI. K. HEMA KUMAR, AGA FOR R2 AND R6;
SRI. G.L. MOHAN MAIYA, ADVOCATE FOR R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE
RESPONDENTS NOT TO APPLY THE CENTRAL GOODS AND
SERVICE TAX, 2017 THE INTEGRATED GOODS AND SERVICE
TAX ACT, 2017 AND THE KARNATAKA GOODS AND SERVICE
TAX ACT, 2017 ALONGWITH THE RULES MADE THEREUNDER
TO THE DUTY FREE SHOPS OPERATED BY THE PETITIONER IN
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HC-KAR
NC: 2025:KHC:50442
WP No. 50693 of 2018
THE KEMPEGOWDA INTERNATIONAL AIRPORT, BANGALORE IN
ACCORDANCE WITH THE SAID RETAIL AGREEMENT DATED
24.09.2013 IN ANNEXURE-B AND CONSEQUENTIALLY, TO THE
PAYMENTS MADE TOWARDS MINIMUM GUARANTEE/RENENUE
SHARE TO BIAL. THE PETITIOENR, FURTHER AND THEREFORE,
SEEKS APPROPRIATE DIRECTIONS FOR REFUND OF THE
GOODS AND SERVICE TAX (GST) COLLECTED FROM THE
PETITIONER W.R.T. SERVICES PROVIDED BY BIAL AND OTHER
VENDORS FOR THE PERIOD 1.7.2017 ONWARDS ON THE
GROUND THAT THE DUTY FREE STORES ARE BEYOND THE
INDIAN CUSTOMS FRONTIER AND OUTSIDE THE TAXABLE
TERRITORY OF INDIA AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
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 dated 03.12.2025 seeking permission of this Court to withdraw the petition.
2.The said memo reads as under; "The petitioner most respectfully submits that they had filed writ petition on 13.11.2018 before this Hon'ble Court. The petitioner intends to withdraw the writ petition. Hence, the petitioner most humbly prays that this Hon'ble Court may be pleased to grant liberty to withdraw the present writ petition in the interest of justice." HC-KAR NC: 2025:KHC:50442 WP No. 50693 of 2018
3.In view of the above said memo, the petition is disposed of as withdrawn. (S.R.KRISHNA KUMAR) JUDGE
NBM List No.: 2 Sl No.: 48
