Vedanta Limited vs. The Union Of INDIA - Karnataka High Court, 24 April 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:16973 WP No. 6815 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6815 OF 2024 (T-RES) BETWEEN: VEDANTA LIMITED NO.30, PRESTIGE MERIDIEN II, 7TH FLOOR, NO.703 AND 704, M G ROAD, NEAR MEYAL, BENGALURU, KARNATAKA – 560 001 REPRESENTED BY ITS AUTHORISED SIGNAORY BENICIO MENEZES, ASSOCIATE PERSONAL MANAGER, …PETITIONER (BY SRI. AJAY J. N., ADVOCATE) AND: 1. THE UNION OF INDIA THROUGH DEPARTMENT REVENUE, MINISTRY OF FINANCE, NEW DELHI – 110 001 2. STATE OF KARNATAKA THROUGH THE SECRETARY, DEPARTMENT OF FINANCE, VIKASA SOUDHA, BENGALURU – 01. 3. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER (AUDIT)-1.4, DGSTO-1, 5TH FLOOR, BMTC BUILDING, YESHWANTHAPURA, BENGALURU – 560 022. 4. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, OFFICE OF THE ADDITIONAL DISTRICT GENERAL, BENGALURU NORTH CGST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, SHIVAJIO NAGAR, BMTC BUS STAND COMPLEX, SHIVAJI NAGAR, BENGALURU – 560 051. …RESPONDENTS (BY SRI. SHIVAKUMAR, CGC FOR R1; SRI. K. HEMAKUMAR, AGA FOR R2 & R3; SRI. JEEVAN J.NEERALGI, ADV. FOR R4) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:16973 WP No. 6815 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT FOR CALLING FOR THE RECORDS PERTAINING TO IMPUGNED ORDER NO. CTO(A)- 1.4/GST.73/ADJ-14/2023-24 DATED 29.11.2023 (AT ANNEXURE-A) PASSED BY THE RESPONDENT NO.3 AND AFTER GOING INTO THE LEGALITY AND VALIDITY THEREOF, TO QUASH AND SET ASIDE THE SAME FOR COSTS OF THE PETITION AND ORDERS THEREON. 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 seeking leave of this Court to withdraw the petition.

The aforesaid memo is taken on record, which reads as under: MEMO FOR WITHDRAWAL OF THE WRIT PETITION

The instant Writ Petition has been filed by the Petitioner challenging the Order No. CTO(A) - 1.4/GST.73/ADJ-14/2023-24 dated 29.11.2023 ('Impugned Order) passed by the Commercial Tax Officer (i.e. Respondent No. 3) under Section 73(9) of the Central Goods and Services Tax Act, 2017 ('CGST Act') demanding interest and penalty on alleged delayed payment of GST on Royalty for FY 2018-19. The Petitioner has already made the payment of GST on Royalty for the said period.

In terms of Section 128A of the CGST Act, inserted with effect from 01.11.2024, where an order has been passed under Section 73(9) of the CGST Act for the period from 01.07.2017 to 31.03.2020 or part thereof and NC: 2025:KHC:16973 WP No. 6815 of 2024

the tax amount is paid in full, the interest and penalty imposed under the CGST Act shall stand waived.

The Petitioner is desirous to file an application for waiver of interest and penalty under Section 128A of the CGST Act qua the Impugned Order passed by the Respondents under Section 73 of the CGST Act in the present case. As a condition of applying for the waiver of interest and penalty under Section 128A, the taxpayer must withdraw any pending appeal or writ petition filed before the Appellate Authority or Hon'ble High Court.

In view of the condition prescribed under Section 128A, the Petitioner seeks to withdraw the instant writ petition for making application for waiver of interest and penalty under the said provision. The Petitioner also craves liberty to file appropriate application for restoration of the writ petition in case the application filed by the Petitioner under Section 128A of the CGST Act is rejected by the GST Authorities.

Accordingly, the petition is dismissed as withdrawn with liberty as aforesaid. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 124