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