BharatTaxGST

M/S Pravin Metals And Alloys vs. The Assistant Commissioner

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WP/10697/2023HC KarnatakaGSTCNR KAHC01025520202329 April 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: MISS. JINITA CHATTERJI, ADVOCATE FOR SRI. S PARTHASARATHI, ADVOCATEFor Respondent: SRI. K. HEMAR KUMAR, AGA FOR R-3 SRI. ARAVIND.V. CHAVAN, ADVOCATE FOR R-1 & R-2

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:18008 WP No. 10697 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10697 OF 2023 (T-IT) BETWEEN: M/S PRAVIN METALS AND ALLOYS RAMAIAH BUILDING 42 CROSS SEEGEBALI, BANGALORE-570 067 A PARTNERSHIP ACT-1932 TRADING OF VIRGIN METALS, NON-FERROUS SCRAP FERRO ALLOYS REPRESENTED BY ITS PARTNER PREMAL PRAVIND SHAH S/O PRAVIN SHAH AGED AOBUT 48 YEARS. …PETITIONER (BY MISS. JINITA CHATTERJI, ADVOCATE FOR SRI. S PARTHASARATHI, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES (AUDIT) 1.7, DGSTO-1, 3RD FLOOR, BMTC BUILDING, BANGALORE – 560 022. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES LGSTO 11, VTK BUILDING GANDHINAGAR, BANGALORE – 560 009. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES(AUDIT-1.2) DGSTO-1, YESHWANTPUR, BANGALORE-560 022. …RESPONDENTS (BY SRI. K. HEMAR KUMAR, AGA FOR R-3 SRI. ARAVIND.V. CHAVAN, ADVOCATE FOR R-1 & R-2) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:18008 WP No. 10697 of 2023 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE FORM GST DRC-07 IN INVOKING SECTION 73 OF THE ACT DATED 30.12.2021 FOR AY 2017- 18 BY THE R1 ANNEXURE-D AND D1 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned counsel for the petitioner has filed a Memo dated 04.04.2025, which reads as under:

“The above petitioner’s Writ Petition No.10697/2023 for the assessment year 2017-18 was filed with regard to the delay in filing the Form GSTR-3B and claimed ITC.

The interim prayer in the above Writ Petition is as under: “an order of Interim stay whereby all further proceedings in pursuance of the FORM GST DRC-07 dated 30.12.2021 for 2017-18 issued by invoking Section 73(9) of the IT Act, 1961 by 1st Respondent (Annexure-D and D1) may kindly be stayed until the disposal of the Writ Petition by this Hon’ble High Court.”

The petitioner herein opted for insertion of Section 16(5) and 16(6) of the CGST Act and accordingly filed application before the Designated Authority. In the circumstances, the Petitioner herein prays that the Hon’ble Court be pleased to dispose of the above Writ Petition as withdrawn by the Petitioner and grant liberty. The assessee’s letter is enclosed.” NC: 2025:KHC:18008 WP No. 10697 of 2023

2.

The aforesaid memo is taken on record.

3.

Accordingly, the petition is dismissed as withdrawn in terms of the aforesaid memo. (S.R.KRISHNA KUMAR) JUDGE

BMC List No.: 1 Sl No.: 32

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.