Cause title — parties, addresses and appearances
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NC: 2025:KHC-K:2558
WP No. 202803 of 2023
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
DATED THIS THE 29TH DAY OF APRIL, 2025
BEFORE
THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
WRIT PETITION NO.202803 OF 2023 (T-RES)
BETWEEN:
M/S. CENTRE FOR ASH UTILISATION
TECHNOLOGY AND ENVIRONMENT
CONSERVATION SOCIETY, CASHUTECH,
REGISTERED UNDER CENTRAL GOODS & SERVICE
ACT, 2017, VIDE GSTN NO.29AACAC3175H2ZP,
NEAR KPC RTPS 1ST CROSS, DEOSUGAR,
RAICHUR – 584 170,
RERPESENTED BY ITS PROJECT DIRECTOR,
SRI SHARANABASAPPA PATTED,
AGED ABOUT 58 YEARS.
…PETITIONER
(BY SRI. ANANTH S. JAHAGIRDAR, ADVOCATE)
AND:
1.
THE STATE OF KARNATAKA,
REPRESENTED BY ITS CHIEF SECRETARY,
DEPARTMENT OF FINANCE,
VIDHANA SOUUDHA,
BANGALORE – 560 001.
2.
THE COMMISSIONER OF COMMERICIAL
TAXES IN KARNATAKA,
COMMERCIAL TAXES BUILDINGS,
GANDHINAGAR, BANGALORE – 560 009.
3.
THE DEPUTY COMMISSIONER OF
COMMERICIAL TAXES,
(AUDIT), GANGAPARAMESHWARI LAYOUT,
RAICHUR – 584 101.
Digitally signed
by VARSHA N
RASALKAR
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC-K:2558
WP No. 202803 of 2023
4.
THE JOINT COMMISSIONER OF
COMMERICIAL TAXES (APPEALS),
KALABURAGI DIVISION,
KALABURAGI – 585 102.
…RESPONDENTS
(BY SRI. MALLIKARJUN SAHUKAR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI OR DIRECTIONS IN THE NATURE
OF CERTIORARI TO QUASH THE IMPUGNED ORDER PASSED
BY
THE
4TH
RESPONDENT-APPELLATE
AUTHORITY
VIDE
GST.AP.24/2022-23/114
DATED
31.07.2023
UNDER
THE
PROVISIONS OF THE CGST/SGST ACT IN RELATION TO THE
ASSESSMENT PERIOD 2017-18 IN THE PETITIONER’S CASE
VIDE ANNEXURE “N” AND TO DECLARE AND HOLD THAT THE
PETITIONER IS A GOVERNMENT ENTITY AND ENTITLED FOR
GST TAX EXEMPTION AS PER THE NOTIFICATION NO.32/2017
DATED 13.10.2017 VIDE ANNEXURE-E AND ISSUE WRIT OF
MANDAMUS OR DIRECTIONS IN THE NATURE OF MANDAMUS
DIRECTING THE RESPONDENT AUTHORITIES TO REFUND THE
TAX AMOUNTS PAID BY THE PETITIONER UNDER PROTEST IN
RESPECT OF THE ASSESSMENT PERIOD 2017-18.
THIS PETITION COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
ORAL ORDER (PER: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA)
No representation on petitioner’s side on call. NC: 2025:KHC-K:2558 WP No. 202803 of 2023
2.Learned Additional Government Advocate submits that the petitioner intends to withdraw the writ petition and a memo to that effect is also filed.
3.Record discloses justification in the submission thus made. As per the contents of the memo, the petitioner intends to file an application for waiver of interest and penalty as per the notification issued and therefore, he sought permission to withdraw the writ petition.
4.Permission as prayed for is accorded.
5.The writ petition is dismissed as withdrawn. (Dr.CHILLAKUR SUMALATHA) JUDGE
SN List No.: 1 Sl No.: 2 CT:NI
