Shri Bandigisab Maheboobsab Bijapur vs. The Assistant Commissioner
Original PDF →Facts
The petitioner, Shri Bandigisab Maheboobsab Bijapur, a civil contractor, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged an order dated March 31, 2022, passed by the Assistant Commissioner of Commercial Taxes (Respondent No. 1), cancelling the petitioner's GST registration. The petitioner also challenged an order dated January 3, 2025, passed by the Joint Commissioner Commercial Taxes (Appeals) (Respondent No. 2) under Section 107(1) of the Act, which was Appeal No. GST-462/2024-25/B-1065. The petitioner sought a writ of certiorari to quash these orders and a writ of mandamus directing Respondent No. 1 to open the petitioner's portal. Subsequently, the petitioner's counsel filed a memo seeking to withdraw the writ petition with liberty to file a fresh one, citing a minor mistake in the facts of the case.
Held
The Court did not delve into the merits of the case concerning the cancellation of GST registration or the appellate order. The petitioner, through their counsel, filed a memo requesting to withdraw the writ petition. The reason cited for withdrawal was a minor mistake in the facts of the case. The Court accepted the memo and accordingly dismissed the writ petition as withdrawn. The Court granted the petitioner liberty to file a fresh petition. Therefore, no findings were made on the validity of the impugned orders, nor were any specific legal principles established or applied to the facts of the case. The operative direction was to dismiss the petition as withdrawn with liberty to file anew.
Key Issues
1. Whether the order of cancellation of GST registration dated March 31, 2022, passed by the Assistant Commissioner of Commercial Taxes (Respondent No. 1) is liable to be quashed? 2. Whether the order dated January 3, 2025, passed by the Joint Commissioner Commercial Taxes (Appeals) (Respondent No. 2) under Section 107(1) of the Act is liable to be quashed? Petitioner's Contentions: The petitioner sought to quash the impugned orders of cancellation of registration and the appellate order. The petitioner also sought a direction to open their GST portal. The petitioner later sought to withdraw the petition due to a minor mistake in the facts of the case, with liberty to file a fresh petition. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue or state. The matter was disposed of based on the petitioner's memo to withdraw the petition.
Sections Cited
Section 107(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER REF. ZA290322220730Y, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-B, TO THIS WRIT PETITION. II) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER U/S. 107(1) OF ACT IN Court of Karnataka, Dharwad Bench, Dharwad HC-KAR NC: 2025:KHC-D:10321 APPEAL NO. GST-462/2024-25/B-1065, DATED. 03.01.2025, PASSED BY RESPONDENT NO.2 VIDE ANNEXURE-C, TO THIS WRIT PETITION. III) ISSUE WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR DIRECTION TO THE RESPONDENT NO.1, OR ALTERNATIVELY DIRECT THE RESPONDENT NO.1 TO OPEN THE PORTAL OF THE PETITIONER AND ETC.,.
THIS PETITION, COMING ON FOR PRILIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
The petitioner is before this Court seeking for the following reliefs: i) Issue writ of Certiorari or in the like nature of certiorari quashing the impugned order of cancellation of registration dated. 31.03.2022 vide order ref. ZA290322220730Y, passed by respondent no.1 vide ANNEXURE-B, to this writ petition.
ii) Issue writ of certiorari or in the like nature of certiorari quashing the impugned order u/s. 107(1) of act in appeal no. GST-462/2024- 25/B-1065, dated. 03.01.2025, passed by respondent no.2 vide ANNEXURE-D, to this writ petition.
iii) Issue writ of mandamus or in the like nature of mandamus or direction to the respondent no.1, or alternatively direct the respondent no.1 to open the portal of the petitioner. HC-KAR NC: 2025:KHC-D:10321 iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.
Learned counsel for the petitioner files a memo, which reads as under: Advocate for Petitioner most respectfully prays that, the top noted Writ Petition is posted for Prl. Hearing on 18.08.2025, by oversight there is a little mistake in facts of the case. However, the Petitioner most humbly pray this Hon’ble Court that, to withdraw the above petition, with liberty to file fresh petition. Wherefore, same may kindly be accepted, to withdraw the above petition, with liberty to file fresh petition, in the interest of justice and equity.
The Memo is placed on record. Accordingly, the writ petition is dismissed as withdrawn with liberty to file a fresh petition. (SURAJ GOVINDARAJ) JUDGE
VB CT:PA List No.: 1 Sl No.: 10
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.