Nuthanapathi Narashimhappa Yagantieshwaraiah vs. The Assistant Commissioner
Original PDF →WP/101968/2024HC KarnatakaGSTCNR KAHC02004080202416 October 2025Bench: M.NAGAPRASANNA3 pages
For Petitioner: SRI. H. R. KAMBIYAVAR, ADVOCATEFor Respondent: SMT. KIRTILATA R. PATIL, HCGP FOR R1 TO R3; SRI SHIVARAJ S. BALLOLI, ADVOCATE FOR R5 AND R6
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
- 1 -
HC-KAR
NC: 2025:KHC-D:13979
WP No. 101968 of 2024
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 16TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 101968 OF 2024 (T-RES)
BETWEEN:
NUTHANAPATHI NARASHIMHAPPA
YAGANTIESHWARAIAH PROP. OF
N. YAGANTIESHWARIAH CONTRACTOR,
AGED ABOUT 61 YERS, 2ND FLOOR,
NEAR NISARGA LAYOUT, RING ROAD,
HATALGERI ROAD, GADAG – 582 101.
GSTIN 29ABPPN3965M1ZO.
…PETITIONER
(BY SRI. H. R. KAMBIYAVAR, ADVOCATE)
AND:
1.
THE ASSISTANT COMMISSIONER,
OF COMMERCIAL TAXES, AUDIT,
LOCAL GOODS AND SERVICE TAX,
OFFICE 350, GADAG – 582 101.
2.
THE DEPUTY COMMISSIONER
OF COMMERCIAL TAXES ENF 02
NAVANAGAR, P. B. ROAD,
HUBBALLI – 580 025.
3.
THE STATE OF KARNATAKA,
REPRESENTED BY ITS FINANCE SECRETARY,
VIDHANA SOUDHA, BENGALURU 560,001.
4.
THE COMMISSIONER OF COMMERCIAL
TAXES OF KARNATAKA,
VANIJYA THERIGE KARYALAYA, 1ST MAIN,
Digitally signed by
RAKESH S
HARIHAR
Location: High
Court of
Karnataka,
Dharwad Bench,
Dharwad
- 2 -
HC-KAR
NC: 2025:KHC-D:13979
WP No. 101968 of 2024
GANDHINAGAR, BENGALURU 560 009.
5.
THE DY CHIEF ENGINEER/WORKS,
SOUTH WESTERN RAILWAY,
BENGALURU 560 046.
6.
THE SENIOR ENGINEER/CO –ORD,
S C RAILWAY/GUNTAKAL,
ANDRAPRADESH (AP) 515 801.
7.
SHRI. C. RAMA SUBBAREDDY,
RAILWAY CONTRACTOR,
KONDAGARI KUNTTA VILLAGE,
PUTTUR MANDALAM, ANANTAPUR DIST.
ANDRAPRADESH (AP) 515 414.
8.
N. RAMAKRISHNA RAILWAY CONTRACTOR,
GIN UMA MAHESHWARANIWAS,
HANUMAN NAGAR, MIRAJ SANGLI ROAD,
MIRAJ, MAHARASHTRA M. H. 416 410.
…RESPONDENTS
(BY SMT. KIRTILATA R. PATIL, HCGP FOR R1 TO R3;
SRI SHIVARAJ S. BALLOLI, ADVOCATE FOR R5 AND R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A
WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A
WRIT OF CERTIORARI QUASHING THE ORDER BEARING NO.
ACCT/ADT/
GDG/GST/SEC-73/2023-24/B,
U/s
73(1)
of
CGST/KGST ACT 2017 DATED 31/10/2023, FOR THE TAX
PERIOD FROM JULY 2017 TO MARCH 2018, VIDE ANNEXURE - F
PASSED BY THE RESPONDENT NO-1, TO THIS WRIT PETITION.
ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE
OF A WRIT OF CERTIORARI QUASHING THE ORDER BEARING
NO.
DCCT/ENF-2/HBL/ORD-01/2023-24
U/S
03(9)
OF
KGST/CGST ACT, 2017 DATED 27-11-2023. VIDE ANNEXURE-H
PASSED BY THE RESPONDENT NO.2 TO THIS WRIT PETITION
AND ETC.,
THIS WRIT PETITION, COMING ON FOR ORDERS THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
- 3 -
HC-KAR
NC: 2025:KHC-D:13979
WP No. 101968 of 2024
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
1.
Learned counsel for the petitioner files a memo seeking to withdraw the petition.
2.
In terms of the memo so filed, petition is disposed as withdrawn. (M.NAGAPRASANNA) JUDGE VNP / CT-ASC List No.: 1 Sl No.: 27
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.