M/S Cpc And Sons vs. State Of Karnataka
Original PDF →WA/1062/2025HC KarnatakaGSTCNR KAHC01043738202516 September 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
For Respondent: SRI K. HEMAKUMAR, AGA FOR R1; SRI B.L. SANJEEV, ADVOCATE FOR R2; SRI MADANAN PILLAI, CGC FOR R3; SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R4 TO R6
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:36868-DB
WA No. 1062 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF SEPTEMBER, 2025
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE MR. JUSTICE K. V. ARAVIND
WRIT APPEAL No. 1062 OF 2025 (T-RES)
BETWEEN:
1.
M/S CPC AND SONS,
195/14, 7TH MAIN,
V. S. GARDEN, JJR NAGAR,
BENGALURU 560 026,
REPRESENTED BY ITS PROPRIETOR,
DILIP KUMAR C.M.,
…APPELLANT
(BY SRI N. S. VIJAYANTH BABU, ADVOCATE)
AND:
1.
STATE OF KARNATAKA,
REPRESENTED BY ITS CHIEF SECRETARY,
ROOM No. 320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU-560 001.
2.
BRUHATH BENGALURU MAHANAGARA PALIKE,
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3.
UNION OF INDIA,
BY ITS DEPARTMENT OF REVENUE,
Digitally signed
by VALLI
MARIMUTHU
Location: HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2025:KHC:36868-DB
WA No. 1062 of 2025
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE,
NEW DELHI-110 019,
REPRESENTED BY ITS SECRETARY.
4.
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS, NORTH BLOCK,
NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5.
THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE),
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL,
No.112, S. P. ENCLAVE,
K. H. ROAD, BENGALURU-560 027,
6.
THE JOINT COMMISSIONER
OFFICE OF THE PRINCIPAL COMMISSIONER
OF CENTRAL TAX
GST WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALURU-560 070.
…RESPONDENTS
(BY SRI K. HEMAKUMAR, AGA FOR R1;
SRI B.L. SANJEEV, ADVOCATE FOR R2;
SRI MADANAN PILLAI, CGC FOR R3;
SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R4
TO R6)
THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO SET-ASIDE THE
JUDGEMENT
DATED
20/02/2025
PASSED
IN
WP
No.14140/2022 AND CONNECTED CASES, SO FAR AS THIS
APPELLANT IS CONCERNED, AND TO ALLOW THE WP
No.14140/2022 AS PRAYED FOR.
THIS APPEAL, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
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HC-KAR
NC: 2025:KHC:36868-DB
WA No. 1062 of 2025
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT
and
HON'BLE MR. JUSTICE K. V. ARAVIND
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
This appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The appellant has challenged the learned Single Judge order dated 20.02.2025 in W.P. No.14140/2022 and connected matters. The said order was the subject matter of Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025, which were disposed of by order dated 10.09.2025. In terms of the said order, the present Writ Appeal also stands disposed of. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE
VBS List No.: 1 Sl No.: 32
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