Sri Kumar G vs. The State Of Karnataka

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WP/20264/2025HC KarnatakaGSTCNR KAHC01044144202513 August 2025Bench: M.NAGAPRASANNA3 pages
For Petitioner: SRI. SUBRAHMANYA DATTATRAY, ADVOCATEFor Respondent: SRI. JYOTHI M. MARADI, HCGP FOR R1 TO R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:31256 WP No. 20264 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 20264 OF 2025 (T-RES) BETWEEN: SRI. KUMAR G S/O. GOVINDA SWAMY, AGED ABOUT 30 YEARS, PROPRIETOR OF M/S. SRI. VENKATESWARA ENTERPRISES, AT NO-112/2, HIRANDAHALLI VILLAGE, BIDARAHALLI HOBLI, VIRGONAGAR POST, BENGALURU - 560 049. …PETITIONER (BY SRI. SUBRAHMANYA DATTATRAY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHAN SOUDHA, BENGALURU - 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGE KARYALAYA, BENGALURU - 560 009. 3. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT)-43, SOUTH ZONE, 3RD FLOOR, 'B' BLOCK, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:31256 WP No. 20264 of 2025 V.T.K.2 BUILDING, RAJENDRANAGARA, KORAMANGALA, BENGALURU - 560 047. 4. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-43, SOUTH ZONE, 3RD FLOOR, 'B' BLOCK, V.T.K.2 BUILDING, RAJENDRANAGARA, KORAMANGALA, BENGALURU - 560 047. …RESPONDENTS (BY SRI. JYOTHI M. MARADI, HCGP FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLES 226 AND 277 OF THE CONSTITUTION OF INDIA PRAYING TO-SETTING ASIDE THE MADE ORDER IN FILE NO.ADCOM/ENF/SZ/CTO-43/DTN- 30/2025-26 VIDE FORM GST MOV-06 DATED 27.06.2025 PASSED BY THE RESPONDENT NO.4 (ANNEXURE-K), BEING ARBITRARY, ERRONEOUS AND NOT SUSTAINABLE IN LAW, IN THE INTEREST OF LAW EQUITY AND JUSTICE AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER

Learned counsel appearing for the petitioner files a memo seeking withdrawal of the petition. The memo so filed reads as follows: HC-KAR NC: 2025:KHC:31256 WP No. 20264 of 2025

"MEMO FOR WITHDRAWAL

The petitioner herein submits as under:

That the petitioner herein craves the leave of this Hon'ble Court to withdraw the above writ petition with liberty to file appeal under Section 107 of the GST Act, 2017 challenging the Order of detention made in file No. ADCOM(ENF)/SZ/CTO-43/DTN-30/2025-26 vide Form GST MOV-06 dtd: 27.06.2025 passed by the respondent No.4 wherein the respondent No.4 has directed detention of the goods, MS SCRAP, (HSN No.72044900) being transported by the petitioner under the invoice No.715 and E-Way Bill No.102141458783 dtd: 21.06.2025 and the vehicle bearing No.KA64/5791, U/s. 129(1) of SGST Act, 2017, before the appropriate authority therefore the above writ petition may be dismissed as withdrawn with liberty in the interest of justice and equity."

In terms of memo, the petition is disposed as withdrawn. (M.NAGAPRASANNA) JUDGE

JY List No.: 2 Sl No.: 11 CT:BHK

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.