M/S Nandi Stone Crusher vs. Union Of INDIA
Original PDF →WP/16479/2024HC KarnatakaGSTCNR KAHC01034117202403 June 2025Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI. NANDEESH C. B., ADVOCATE FOR SRI. CHANDRANATH ARIGA K., ADVOCATEFor Respondent: SRI. MADANAN R. PILLAI, ADVOCATE FOR R1; SMT. JYOTI M.M., LEARNED HIGH COURT GOVERNMENT PLEADER FOR R2 AND R3
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:18824
WP No. 16479 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF JUNE, 2025
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 16479 OF 2024 (T-RES)
BETWEEN:
M/S NANDI STONE CRUSHER
PROPRIETORSHIP,
SY. NO. 513/1
U BEVINAHALLI, POTALAKATTE POST,
HARAPANAHALLI TALUK,
POTALAKATTI POST - 583125
DAVANAGERE
GSTIN. 29ABSPO7110J1ZS
REP BY ITS PROPRIETOR,
MR. MATHUR BASAVANAGOWDA ODEGOWDA,
AGED ABOUT 38 YEARS,
S/O M T BASAVANA GOWDRA.
…PETITIONER
(BY SRI. NANDEESH C. B., ADVOCATE FOR
SRI. CHANDRANATH ARIGA K., ADVOCATE)
AND:
1.
UNION OF INDIA
REP. BY THE JOINT SECRETARY,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
ROOM NO.46, NORTH BLOCK,
Digitally
signed by
VANAMALA
N
Location:
High Court
of
Karnataka
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HC-KAR
NC: 2025:KHC:18824
WP No. 16479 of 2024
NEW DELHI - 110 001.
2.
THE STATE OF KARNATAKA
BY ITS CHIEF SECRETARY,
VIDHANA SOUDHA,
BENGALURU - 560001.
3.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
(AUDIT-2)
VANIJYA THERIGE BHAVANA,
D DEVARAJ URS LAYOUT,
DAVANAGERE - 577006.
…RESPONDENTS
(BY SRI. MADANAN R. PILLAI, ADVOCATE FOR R1;
SMT. JYOTI M.M., LEARNED HIGH COURT
GOVERNMENT PLEADER FOR R2 AND R3)
THIS W.P. IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE
NOTIFICATIONS WHICH HAVE LED TO LEVY OF
SERVICE TAX, PRESENTLY GST ON THE AMOUNT OF
MINING ROYALTY SPECIFICALLY, INCLUDING THE
CIRCULAR NO. 164/20/2021-GST DTD. 06.10.2021
(ANNX-Y);
QUASH
THE
NOTICE
BEARING
NO.
ACCT/AUDIT-2/DVG/23-24/T-NO.423/2023-24
DTD.
15.11.2023
(ENDORSEMENT-1
RFN
NO.
MA291123065655R) ISSUED BY THE R-3 (ANNX-X);
QUASH THE AUDIT REPORT BEARING NO. ACCT/(ADT)-
2/DVG/2023-24/T-473/23-24 UNDER SECTION 65(6)
OF THE KGST ACT, 2017 R/W RULE 101(5) OF THE
KGST RULES, 2017 DTD. 08.12.2023 ISSUED BY THE R-
3 (ANNX-Z); QUASH THE ORDER / FORM GST DRC-07
DEMAND
ID.ZD290424075884U
DTD.
29.04.2024
(ORDER OF PASSED UNDER SECTION 73(9), 73(10) AND
93 R/W PROVISIONS U/S 9, 50 R/W RULES 142 OF
KGST/CGST ACT, 2017 BEARING NO. ACCT (ADT)-
2/DVG/2024-25 PASSED BY THE R-3 ANNX-AB(COLLY).
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HC-KAR
NC: 2025:KHC:18824
WP No. 16479 of 2024
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING IN B GROUP, THIS DAY, ORDER WAS MADE
THEREIN AS UNDER:
CORAM:
HON'BLE MR JUSTICE B M SHYAM PRASAD
ORAL ORDER
The learned counsel for the petitioner files memo for withdrawal, which reads as under:
"This Hon'ble Court may be pleased to permit the petitioner to withdraw the above writ petition with liberty to take the benefit of the One Time Settlement scheme in the interest of justice and equity."
Upon informing Ms. Jyoti M. M., the learned High Court Government Pleader, the petition stands dismissed as withdrawn. (B M SHYAM PRASAD) JUDGE
RB
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.