M/S. N. Ranganath vs. The Assistant Commissioner Of Commercial Taxes (Audit)-4.5

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WP/8863/2024HC KarnatakaGSTCNR KAHC01016100202402 April 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. RAMA MURTHY R., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA FOR R1 AND R3 SRI. KUMAR M.N., ADV. FOR R2 AND R4

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:13797 WP No. 8863 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8863 OF 2024 (T-RES) BETWEEN: M/S. N. RANGANATH, A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SRI D. R. BALACHANDER, AGED ABOUT 48 YEARS, S/O N. RANGANATHA, NO.919-50, DESIHALLI VILLAGE, KASABA HOBLI,KGF ROAD, BANGARPET – 563 162. KOLAR DISTRICT …PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4, CABIN NO.6, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095. 2. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI – 110 001. 3. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE (GST WING), REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU – 560 001. Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:13797 WP No. 8863 of 2024 4. GST COUNCIL, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI – 110 001. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R1 AND R3 SRI. KUMAR M.N., ADV. FOR R2 AND R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 04.12.2023 IN FILE NO. ACCT (AUDIT) 4.5/DGSTO-4/S-73- 21/22-23, PASSED U/S 73(9) OF THE CGST/KGST ACTS (ANNEXURE-J) BY THE 1ST RESPONDENT AND ETC. 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, which reads as under: The above writ petition has been filed for order passed by the 1 Respondent under the provision of CGST and KGST Act 2017 for the tax period July 2017 to March 2018. The said writ petition has been admitted by this Hon'ble Court on 29-05-2024 and matter is pending. In order to avail the benefit of One Time Settlement Scheme by the name GST Amnesty scheme, the Petitioner has to withdraw the Writ Petition in order to settle the tax dispute as per the provision of the said scheme. NC: 2025:KHC:13797 WP No. 8863 of 2024

Wherefore, the petitioner humbly prays this Hon'ble Court, be pleased to permit the Petitioner to withdraw the above writ petition, in the interest of justice.

2.

The aforesaid memo is taken on record.

3.

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

MDS List No.: 1 Sl No.: 66

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.