M/S Vogo Automotives PVT LTD vs. Commissioner Of Central Tax (Appeals-I)

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WP/3332/2024HC KarnatakaGSTCNR KAHC01004851202402 July 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SMT. SAKSHI PREM., ADVOCATE FOR SRI. AJAY J N., ADVOCATEFor Respondent: SRI. JEEVAN J. NEERALGI., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:23620 WP No. 3332 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 3332 OF 2024 (T-RES) BETWEEN: M/S VOGO AUTOMOTIVES PVT LTD NO 483, 17TH CROSS, 27TH MAIN ROAD, 2ND SECTOR, HSR LAYOUT, BENGALURU 560103 GSTIN 29AAFCV1602D1ZO REP BY ITS DIRECTOR ANAND AYYADURAI (REGISTERED UNDER COMPANIES ACT, 2013) …PETITIONER (BY SMT. SAKSHI PREM., ADVOCATE FOR SRI. AJAY J N., ADVOCATE) AND: 1. COMMISSIONER OF CENTRAL TAX (APPEALS-I) TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR OLD AIRPORT ROAD, BANGALORE 560071 2. ADDITIONAL COMMISSIONER OF CENTRAL TAX SOUTH COMMISSIONERATE CHENNAI, 692, M H U COMPLEX NANDANAM, CHENNAI 600035 3. ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE, BENGALURU ZONAL UNIT, NO 112, S P ENCLAVE, ADJACENT TO KARNATAKA BANK, K H ROAD, BENAGALURU 560027 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23620 WP No. 3332 of 2024 …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT, ORDER OR DIRECTION OF LIKE NATURE, CALLING FOR THE RECORDS AND PROCEEDINGS OF THE CASE AND AFTER EXAMINING THE LEGALITY, VALIDITY AND PROPRIETY THEREOF BE PLEASED TO QUASH THE IMPUGNED ORDER DATED 20/06/2023 BEARING ORDER-IN-APPEAL NO. 328 (COMISSIONER-APPEALS-1) ISSUED BY R1 UNDER SECTION 73(9) OF THE CGST ACT (AT ANNEXURE-A) AND ACCEPT AND HEAR THE APPEAL ON MERITS AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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; i. issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction of like nature, calling for the records and proceedings of the case and after examining the legality, validity and propriety thereof be pleased to quash the impugned order dated 20.06.2023 bearing order-in- appeal No.328 (Comissioner-Appeals-1) issued by respondent No.1 under Section 73(9) of the CGST Act (at Annexure-A) and accept and hear the appeal on merits.

ii. Issue a writ of mandamus/prohibition or a writ in the nature of Mandamus/ prohibition or any other writ, order or direction/ prohibition r3 respondent No.3 from initiating recovery proceedings against the petitioner under Section 73(9) of the Act. HC-KAR NC: 2025:KHC:23620 WP No. 3332 of 2024

iii. Issue a writ of Mandamus or a writ in the nature of mandamus or any other writ, order or direction deciding the correct Appellate Authority having juri iction over the matter.

iv. Pass such order or further orders as may be deemed just and proper by this Hon’ble Court in the facts and circumstance of the case.

2.

A memo dated 27.6.2025 has been filed by the learned counsel for the petitioner. Registry has raised an objection that the said memo has not been signed by the petitioner.

3.

Learned counsel for the petitioner submits that the memo has been filed at the specific instructions of the petitioner and learned counsel for the petitioner is authorized to withdraw the above petition.

4.

In that view of the matter, office objection is overruled. The memo is accepted, the petition is dismissed as withdrawn. (SURAJ GOVINDARAJ) JUDGE

SR 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.