Mr. Kamanakere Nanjundappa Anandappa vs. Union Of INDIA

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WP/15826/2024HC KarnatakaGSTCNR KAHC01033748202402 July 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. MOHAMMED SHAKEEB M MULLA., ADVOCATEFor Respondent: SMT. ANASUYA DEVI K S., ADVOCATE FOR R1; SRI. K. HEMAKUMAR., AGA FOR R2 TO R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:23618 WP No. 15826 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. 15826 OF 2024 (T-RES) BETWEEN: MR. KAMANAKERE NANJUNDAPPA ANANDAPPA AGED ABOUT 61 YEARS SON OF NANJUNDAPPA, RESIDENT OF 150, KAMANAKERE V. KADUR, TALUK, KAMANAKERE, CHICKMAGALUR, KARNATAKA-577116. …PETITIONER (BY SRI. MOHAMMED SHAKEEB M MULLA.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 2. STATE OF KARNATAKA THROUGH ITS SECRETARY, MINISTRY OF FINANCE ROOM NO. 208, 2ND FLOOR, VIDHANA SOUDHA, BENGALURU-560001. 3. COMMISSIONER OF COMMERCIAL TAXES KARNATAKA, VANIJYA THERIGE KARYALAYA-1 1ST FLOOR, GANDHINAGAR, BENGALURU-560009. 4. COMMISSIONER OF COMMERCIAL TAXES SGSTO-22, GOODS AND SERVICES TAX SUB OFFICE 222, TARIKERE-577228. …RESPONDENTS (BY SMT. ANASUYA DEVI K S.,ADVOCATE FOR R1; SRI. K. HEMAKUMAR., AGA FOR R2 TO R4) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23618 WP No. 15826 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE NOTIFICATION NO. 09/2023- CENTRAL TAX DATED 31.03.2023 (ANNEXURE-A) ISSUED BY THE RESPONDENT NO.1 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 quashing the Notification No.09/2023- Central Tax dated 31.03.2023 (Annexure-A) issued by the respondent No.1. ii. Issue a writ, order or direction in the nature of certiorari quashing the Notification No.06/2023 dated 06.04.2023 (Annexure-B) issued by the respondent No.2. iii. Issue a writ, order or direction in the nature of certiorari quashing the impugned order No.CTO/SGSTO/-222/Not-78/T/3170/23-24 dated 29.12.2023 (Annexure-C) passed by the respondent No.4. iv. Issue a writ, order or direction in the nature of certiorari quashing the impugned summary order vide reference No.ZD2912230947260 in Form GST DRC-07 dated 29.12.2023 (Annexure-D) passed by the respondent No.4. v. Issue any other writ order or direction, which this Hon’ble Court may deem fit and proper under the facts and circumstances of the present case. HC-KAR NC: 2025:KHC:23618 WP No. 15826 of 2024

vi. Grant costs and interest; and vii. Grant such further and other reliefs as the nature and circumstance of the case may require.

2.

A memo dated 20.6.2025 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.: 3

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.