Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:43469
WP No. 27364 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 27364 OF 2025 (T-RES)
BETWEEN:
SRI. SURESH P.,
S/O PUTTASWAMY,
AGED 53 YEARS,
HAVING RESIDENCE AT
NANJANGUD TALUK,
HORALAVADI VILLAGE,
HORALVADI MYSURU – 571 129
AADHAR NO. 854121619663
…PETITIONER
(BY SRI. LAKSHMI MENON, ADVOCATE)
AND:
1.
COMMISSIONER OF CENTRAL TAX (APPEALS)
GST BHAVAN, 2ND FLOOR,
S1 AND S2 VINAYAMARGA
SIDDARTHA NAGAR, MYSURU – 570 011
2.
JOINT COMMISSIOENR OF COMMERCIAL TAXES
(ADMIN) DGSTO-MYSORE
SHESHADRI BHAVAN DIWAN ROAD
MYSURU – 570 024
3.
ADDTIONAL COMMISSIONER OF CENTRAL TAX
AND CENTRAL EXCISE
GST COMMISSIONERATE VINAYAMARGA
SIDDAHRTHA NAGAR, MYSURU – 570 011
4.
ASSISTANT COMMISSIONER OF CENTRAL TAX
MYSURU RURAL DIVISION, GST BHAVAN
2ND FLOOR, VINAYAMARGA,
SIDDHARTHA NAGAR, MYSURU – 570 011
…RESPONDENTS
(BY SMT. JYOTI M. MARADI, HCGP FOR R2;
SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1, E3 & R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR
Digitally signed
by CHANDANA
B M
Location: High
Court of
Karnataka
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HC-KAR
NC: 2025:KHC:43469
WP No. 27364 of 2025
ANY WRIT IN THE NATURE OF A CERTIORARI TO QUASH AND SET ASIDE
SHOW CAUSE NOTICE BEARING C NO. GEXCOM/ADJN/ST/JC/1348/2021-
ADJN AND DIN 20211057YY000000AA17 DATED 18.10.2021 ISSUED BY
RESPONDENT NO.2 (ANNEXURE-C) AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 seeking withdrawal of the petition with liberty to file appropriate Central Excise Appeal (CEA) before the Hon’ble Division bench by excluding the time spent in the present petition and also grant the benefit of Section 14 of the Limitation Act.
2.The said submission is placed on record.
3.The Writ Petition is disposed of as withdrawn reserving liberty in favour of the petitioner to file appropriate Central Excise Appeal before the Hon’ble Division bench by excluding the time spent in the present petition and if such a Central Excise Appeal is filed, within a period for six weeks from today, the time spent by the petitioner before this Court i.e., from 03.09.2025 till today, shall be excluded for the purpose of Section 14 of the Limitation Act. (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 1 Sl No.: 14
