Chandranna vs. State Of Karnataka - Karnataka High Court, 16 July 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:26420 WP No. 20785 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 20785 OF 2024 (T-RES) BETWEEN: 1. CHANDRANNA S/O KENCHANNA AGED 44 YEARS, WORKS CONTRACTOR NO.10, KURUBARAHALLI, HUNASEKATTE POST SIRA TALUK - 572137 …PETITIONER (BY SRI. K M SHIVAYOGISWAMY., ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU - 560001. 2. THE COMMERCIAL TAX OFFICER (AUDIT)-1 VANIJYA THERIGE SANKIRNA, SIDDARAMESHWARA EXTN. JAYANAGAR EAST, TUMKUR - 572104 …RESPONDENTS Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26420 WP No. 20785 of 2024 (BY SRI. K HEMAKUMAR., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING FOR (A) DIRECTION DECLARING THE PROVISIONS OF SECTION 16(2) (C) OF CGST ACT/SGST ACT, 2017 AS BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCT, DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A (B) QUASH THE IMPUGNED ORDER BEARING NO. CTO(AUDIT)-1/TMK/GST 18-19/2023-24 DATED 15.03.2024 PASSED U/S 73(9) OF THE CGST/KGST ACT, BY THE 2ND RESPONDENT VIDE ANNEXURE-C, IN RELATION TO THE FINANCIAL YEAR 2018-19, IN SO FAR AS THE PETITIONER IS CONCERNED, AS THE SAME IS ILLEGAL, WITHOUT AUTHORITY OF LAW, LACK OF JURISDICTION AND BARRED BY LIMITATION AS PER SECTION 73(10) OF THE CGST ACT, 2017 ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

The petitioner is before this Court seeking for the following reliefs: "i) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of Section 16(2)(c) of CGST Act/SGST Act, 2017 as being illegal, unreasonable, arbitrary and discriminatory and therefore to be struck down as violative of Article 14, 19 and 300A; HC-KAR NC: 2025:KHC:26420 ii) Issue writ of certiorari or writ in the nature or certiorari quashing the impugned order bearing No.CTO(Audit)-1/TMK/GST 18-19/2023- 24 dated 15.03.2024 passed u/s 73(9) of the CGST/KGST Act, by the 2nd respondent vide Annexure-C, in relation to the financial year 2018- 19, in so far as the petitioner is concerned, as the same is illegal, without authority of law, lack of juri iction and barred by limitation as per Section 73(10) of the CGST ACt, 2017. iii) Issue writ of certiorari or writ in the nature or certiorari quashing the impugned order bearing No.CTO(Audit)-1/TMK/GST 18-19/2024- 25 dated 20.04.2024 passed u/s 73(9) of the CGST/KGST Act, by the 2nd respondent vide Annexure-D, in relation to the financial year 2019-20, in so far as the petitioner is concerned, as the same is illegal, without authority of law, lack of juri iction and barred by limitation as per Section 73(10) of the CGST Act, 2017. ii) Issue writ of mandamus or writ in the nature of mandamus, directing the 2nd respondent to allow the ITC to the extent of the taxes collected from the registered suppliers in so far is the petitioner is concerned. ii) Issue such other writ or orders as deemed fit in the circumstances of the casein the interest of justice and equity.

The memo dated 26.06.2025 signed by the petitioner and learned counsel for the petitioner has been filed, which reads as under: HC-KAR NC: 2025:KHC:26420 MEMO "The petitioner wants to withdraw the above petition to avail the amnesty scheme under GST Act."

Accepting the said memo and submission of the learned counsel for the petitioner, Petition is dismissed as withdrawn, reserving liberty to the petitioner to avail the amnesty scheme under GST Act. (SURAJ GOVINDARAJ) JUDGE

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