BharatTaxGST

M/S Multi Coats Inc. vs. Assistant Commissioner Of Commercial Taxes

Original PDF →
WP/14465/2023HC KarnatakaGSTCNR KAHC01034051202309 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. MAHESHRAJ., ADVOCATEFor Respondent: SRI.K.HEMAKUMAR., AGA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:24904 WP No. 14465 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.14465 OF 2023 (T-RES) BETWEEN: M/S MULTI COATS INC. SHED NO 3 PLOT NO 5/1 KARIHOBANAHALLI MAIN ROAD KARIHOBANAHALLI NAGASANDRA POST BENGALURU - 560 073 (REPRESENTED BY SRI BALAKRISHNA MANAGING DIRECTOR …PETITIONER (BY SRI. MAHESHRAJ.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO -066, DGSTO-06 KIADB BUILDING 1ST FLOOR, 14TH CROSS PEENYA 2ND STAGE BENGALURU - 560 058 2. THE COMMERCIAL TAX OFFICER LOCAL GOODS AND SERVICE TAX OFFICE- 66 KIADB BUILDING 1ST FLOOR, 14TH CROSS PEENYA 2ND STAGE BENGALURU - 560 058 …RESPONDENTS (BY SRI.K.HEMAKUMAR.,AGA) THIS WRIT PETITION IS FILED UDNER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24904 WP No. 14465 of 2023 DIRECTION DECLARING THE NOTICE ISSUED BY THE R-2, ENCLOSED AS ANNX-A VIDE CTO/LGSTO-066/T.NO./DRC- 01B/03/2023-24 DTD 16.05.2023 AS HAVE WITHOUT JURISDICTION AND FOR THE REASON STATED IN THE GROUNDS. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs; a. Issue a writ of declaration or any other appropriate writ or direction declaring the notice issued by the Respondent No.2. enclosed a ANNEXURE A vide CTO/LGSTO- 066/T.No./DRC- 018/ 03/ 2023-24 dated 16/05/2023 as have without juri iction and for the reasons stated in the grounds; as have without juri iction and for the reasons stated in the grounds.

b. Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of Explanation to Rule 88C of the CGST Rule, enclosed as ANNEXURE A vide CTO/LGSTO-066 / T.No. /DRC- 01B/ 03/ 2023-24 dated 16/05/2023 as inserted on 26/12/2022 and same HC-KAR NC: 2025:KHC:24904 has been effected from 01/01/2022 and onwards for the reasons stated in the grounds

c. Issue a writ of certiorari or any other appropriate writ to quash impugned Notice by Respondent No.2 in Form GST-DRC-01B dated 16/05/2023, enclosed as ANNEXURE-A Vide CTO/LGSTO-066/ T.No. /DRC- 01B/ 03/2023-24 dated 16/05/2023 for the reasons stated in the grounds; And d. Grant such other consequential relief this Hon'ble High Court may think fit including refund of amounts paid, if any and the cost of this writ petition.

2.

A memo dated 8.7.2025 signed by authorized signatory of the petitioner and counsel for the petitioner has been filed, which reads as under:

"The petitioner herein approached the concerned authority for GST Amnesty Scheme for settlement for the period of 2017-18. I respectfully request the Hon'ble Court to permit the petiton for withdrawal on the aforesaid reason in the interst of justice and equity."

3.

Accepting the said memo and submission of learned counsel for the petitioner that the petitioner has already HC-KAR NC: 2025:KHC:24904 approached the concerned authority for settlement, the petition is dismissed as withdrawn. (SURAJ GOVINDARAJ) JUDGE

GSS List No.: 1 Sl No.: 2

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.