Kodaiah Jayamma vs. Union Of INDIA
Original PDF →WP/6965/2024HC KarnatakaGSTCNR KAHC01012648202407 November 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. ASHOK. A. DESHPANDE, ADVOCATEFor Respondent: SRI. GOWTHAMDEV C. ULLAL, CGC FOR R1; SRI. JEEVAN J., ADVOCATE FOR R2 TO R4
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:45335
WP No. 6965 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 6965 OF 2024 (T-RES)
BETWEEN:
1.
KODAIAH JAYAMMA,
AGE: 49 YEARS,
CIVIL CONTRACTOR,
1394, 2ND CROSS,
NARAYANA LAYOUT,
AAVANOOR EXTENSION,
BAGALGUNTE,
BENGALURU URBAN,
KARNATAKA - 560073.
…PETITIONER
(BY SRI. ASHOK. A. DESHPANDE, ADVOCATE)
AND:
1.
UNION OF INDIA,
REPRESENTED BY UNION SECRETARY,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE
NEW DELHI - 110 001.
2.
THE COMMISSIONER OF CENTRAL TAX (AUDIT)
BENGALURU AUDIT-II,
JSS TOWERS,
100 FEET RING ROAD,
BANASHANKARI III STAGE,
BENGALURU - 560085.
Digitally signed
by CHANDANA
B M
Location: High
Court of
Karnataka
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HC-KAR
NC: 2025:KHC:45335
WP No. 6965 of 2024
3.
THE ASSISTANT COMMISSIONER OF
CENTRAL TAX,
CIRCLE VI,
AUDIT II COMMISSIONERATE,
JSS TOWERS,
100 FEET RING ROAD,
BANASHANKARI III STAGE,
BENGALURU - 560085.
4.
THE SUPERINTENDENT OF
CENTRAL TAX,
SMALL GROUP-6, CIRCLE-6,
JSS TOWERS,
100 FEET RING ROAD,
BANASHANKARI III STAGE,
BENGALURU - 560085.
…RESPONDENTS
(BY SRI. GOWTHAMDEV C. ULLAL, CGC FOR R1;
SRI. JEEVAN J., ADVOCATE FOR R2 TO R4)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO DIRECT IN THE NATURE OF
A WRIT OF CERTIORARI QUASHING THE IMPUGNED AUDIT
REPORT IN FORM GST ADT-02, DTD 20.12.2023 (FAR NO. 361/2023-
24
AUDIT
-
II
COMMISSIONERATE/GROUP/SG-6/CIRCLE
VI)
PASSED BY THE R-3 VIDE ANNEXURE-E AND HOLD THAT THE
PETITIONER IS NOT LIABLE TO PAY GST ON ROYALTY PAID TO
STATE GOVERNMENT UNDER RCM AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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HC-KAR
NC: 2025:KHC:45335
WP No. 6965 of 2024
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
Learned counsel for the petitioner has filed a memo seeking permission of the Court to withdraw the petition with liberty to file a fresh petition.
2.
Memo is accepted.
3.
Petitioner is permitted to withdraw the petition and liberty is reserved to the petitioner to file a fresh petition. Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE
SJK List No.: 2 Sl No.: 2
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.