BharatTaxGST

M/S Mukka Sea Food Industries PVT LTD vs. Central Board Of Indirect Taxes And Customs

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WP/35710/2019HC KarnatakaGSTCNR KAHC01024947201904 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SMT.SINDHU FOR SRI. SHAHBAAZ HUSAIN, ADVOCATESFor Respondent: SRI.JEEVAN, J, NEERALGI, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:24245 WP No. 35710 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 35710 OF 2019 (T-RES) BETWEEN: 1. M/S MUKKA SEA FOOD INDUSTRIES PVT LTD TRINITY COMMERCIAL COMPLEX, 1ST FLOOR, N.G. ROAD, ATTAVAR, MANGALORE – 575 001. REPRESENTED BY ITS DIRECTOR, MR K.MOHAMMED HARIS, AGED ABOUT 44 YEARS 2. HARIS MARINE PRODUCTS A PARTNERSHIP FIRM, TRINITY COMMERCIAL COMPLEX, 1ST FLOOR, N.G.ROAD, ATTAVAR, MANGALORE – 575 001 REPRESENTED BY ITS PARTNER, MR K MOHAMMED HARIS, AGED ABOUT 44 YEARS …PETITIONERS (BY SMT.SINDHU FOR SRI. SHAHBAAZ HUSAIN, ADVOCATES) AND: 1. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBI & C),TAX RESEARCH UNIT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ‘ CENTRAL SECRETARIAT, NEW DELHI – 110 001 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24245 WP No. 35710 of 2019 REPRESENTED BY ITS SECRETARY 2. THE COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX (CGST) OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX (CGST) 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU – 575 003. 3. PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE, CHENNAI ZONAL UNIT, C-3, C-2ING, II FLOOR, RAJAJI BHAVAN, BESANT NAGAR, CHENNAI – 600 090 4. REVENUE SECRETARY UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL SECRETARIAT, NEW DELHI – 110 001 …RESPONDENTS (BY SRI.JEEVAN,J,NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR BEARING NO.80/54/2018 GST DTD31.12.2018 AT ANNEXURE-A AND TO QUASH THE LETTER DTD 06.08.2019 ISSUED BY R-2 AT ANNEXURE-H AND ALSO QUASH THE PROCEEDINGS INITIATED AGAINST THE PETITIONERS VIDE ANNEXURE-G, G1, G2, TO G7.DIRECT THE R-4 TO CONSIDER REQUISITION AND THE GROUNDS RAISED IN THE LETTER OF FISHMEAL ASSOCIATION DTD12.8.201 9AT ANNEXURE-J AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:24245 WP No. 35710 of 2019

ORAL ORDER

1.

The petitioners are before this Court seeking for the following reliefs:

i. “Issue a writ of certiorari or writ or order or direction in the nature of writ of certiorari and quash the Circular bearing No.80/54/2018- GST dated 31/12/2018 at Annexure A.

ii. Issue a writ of certiorari or writ or order or direction in the nature of writ of certiorari and quash the letter dated 06/08/2019 issued by Respondent No.2 at Annexure H and also quash the proceedings initiated against the Petitioners vide Annexure G, G1, G2, to G7. iii. Issue a writ of mandamus or writ or order or direction in the nature of writ of mandamus and direct the Respondent no.4 to consider requisitions and the grounds raised in the letter of fishmeal association dated 12/08/2019 at Annexure J.

iv. Declare that 'fishmeal' is covered under Sl. 102 of the Notification bearing No. 02/2017- Central Tax (Rate) dated 28/06/2017 at Annexure D.

v. Grant any other relief as deemed fit, in the facts and circumstances of the case, in the interest of justice and equity”. HC-KAR NC: 2025:KHC:24245 WP No. 35710 of 2019

2.

A memo dated 04.07.2025 signed by the learned counsel for the petitioners is filed which reads as under: “The counsel for the Petitioner humbly seeks leave of this Hon’ble Court to withdraw the instant petition as the Petitioner does not intend to pursue the instant petition. The memo may be considered in the interest of justice and equity.”

3.

Accepting the said memo and the submissions of the learned counsel for the petitioners, the petition is dismissed as withdrawn.

4.

In view of dismissal of the petition, all pending applications stand disposed of. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 2 Sl No.: 12

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.