M/S Shree Basaveshwara Filling Station vs. The Joint Commissioner Of Commercial Taxes (Appeals) And Ors

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WP/201508/2024HC KarnatakaGSTCNR KAHC03005409202426 June 2025Bench: M.I.ARUN4 pages
For Petitioner: SRI. DEVI PRASAD GANPATRAO, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA FOR R1, R2, R6 TO R9 AND R12; SRI. KRUPA SAGAR PATIL, ADVOCATE FOR R4; NOTICE TO R3, R5, R10, R11, R14 AND R15 ARE SERVED

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:3400 WP No. 201508 of 2024 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 26TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201508 OF 2024 (T-RES) BETWEEN: M/S. SHREE BASAVESHWARA FILLING STATION, 202, BOODIHAL TQ. SHORPUR, YADGIR-585237. (A PROPRIETARY FIRM REGISTERED UNDER THE PROVISION OF CGST/SGST ACT, 2017) (REPRESENTED BY ITS PROPRIETOR SHRI. BASAVARAJ POLICE PATIL, S/O NANDAPPAGOWDA POLICE PATIL, AGED ABOUT 56 YEARS ). …PETITIONER (BY SRI. DEVI PRASAD GANPATRAO, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) KALBURAGI DIVISION, STATION ROAD, KALABURAGI-585102. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), EAST ZONE, KALABURAGI OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES 2ND FLOOR, ROOM NO.3, VTK BUILDING, NEAR RAILWAY STATION, KALABURAGI-585102. Digitally signed by VARSHA N RASALKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3400 WP No. 201508 of 2024 3. THE MANAGER, KARNATAKA BANK LID., KARNATAKA CANCER THERAPY AND RESEARCH INSTITUTE CAMPUS.(KCT & RI) MAIN ROAD, NAVNAGAR, HUBLI-580025. 4. THE PRINCIPAL CHIEF ACCOUNTS OFFICER KRISHNA BHAGYA JALA NIGAM LIMITED, ALAMATTI DAM, VIJAYAPURA-586201. 5. THE CHIEF ACCOUNTS OFFICER, VISVESVARAYA JALA NIGAM LIMITED, 1ST FLOOR, UPPER BHADRA PROJECT BUILDING, OPP: BESCOM OFFICE, VP EXTENSION, CHITRADURGA-577501. 6. THE EXECUTIVE ENGINEER, MINOR IRRIGATION AND GROUND WATER DEVELOPMENT DIVISION, PWD BUILDING, COLLEGE ROAD, DHARAWAD-580001. 7. THE EXECUTIVE ENGINEER, MINOR IRRIGATION DIVISION, VP EXTENSION, MAIN ROAD, CHITRADURGA-577501. 8. THE EXECUTIVE ENGINEER, PROJECT DIVISION, DODDAPETE OPP. GOVT. HOSPITAL, SHIKARIPURA-577427. DIST. SHIVAMOGGA. 9. THE EXECUTIVE ENGINEER, PROJECT IMPLEMENTATION DIVISION, DR. HUILGOL HOSPITAL, NEAR BC POND, HUBLI ROAD, GADAG-582103. 10. CHIEF ACCOUNTS OFFICER CADA-UKP, - 3 - HC-KAR NC: 2025:KHC-K:3400 WP No. 201508 of 2024 ADMINISTRATIVE BUILDING, SECOND FLOOR, UKP PREMISES, BHEEMARAYANAGUDI-585287. TQ. SHAHAPUR. 11. THE MANAGING DIRECTOR, KARNATAKA NEERAVARI NIGAM LIMITED, VIJAYA COMPLEX, SHRINAGA CIRCLE, DHARWAD-580003. 12. THE EXECUTIVE ENGINEER, MINOR IRRIGATION DIVISION, AIWAN-E-SHAHI ROAD, KALABURAGI-585102. 13. THE MANAGER, PRAGATI KRISHNA GRAMEEN BANK, KODEKAL-585237. 14. THE MANAGER, STATE BANK OF INDIA, NARAYANPUR, TQ. SHORAPUR-585220. 15. THE MANAGER, KARNATAKA BANK LIMITED TALIKOTI, DIST. VIJAYAPURA-586101. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA FOR R1, R2, R6 TO R9 AND R12; SRI. KRUPA SAGAR PATIL, ADVOCATE FOR R4; NOTICE TO R3, R5, R10, R11, R14 AND R15 ARE SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A)

OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT AND QUASH THE IMPUGNED ORDER OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KALABURGI IN GST.AP.154/2024-25 DATED 15.06.2024 WHICH IS HEREWITH HC-KAR NC: 2025:KHC-K:3400 WP No. 201508 of 2024

ENCLOSED AS ANNEXURE-F. B) ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT TO QUASH THE RECOVERY NOTICES ISSUED TO THE PETITIONER AT VARIOUS DATES UNDER FORM GST DRC-13 HEREWITH ENCLOSED AS ANNEXURE-G-1 TO G-12. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.I.ARUN

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN)

Learned counsel for the petitioner has filed a memo dated 25.03.2025 praying to withdraw the writ petition.

The memo is placed on record.

The writ petition is dismissed as withdrawn. (M.I.ARUN) JUDGE

VNR List No.: 1 Sl No.: 11 CT:SI

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.