BharatTaxGST

M/S Shilpa Prashasti vs. The Deputy Commissioner Of Commercial Taxes (Audit)3.5

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WP/18482/2023HC KarnatakaGSTCNR KAHC01043389202302 April 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. RAMA MURTHY R., ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP FOR R1 TO R3 SRI. MADANAN R. PILLAI, CGC FOR R4

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:13796 WP No. 18482 of 2023 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. 18482 OF 2023 (T-RES) BETWEEN: M/S SHILPA PRASHASTI, (PARTNERSHIP FIRM), REPRESENTED BY ITS PARTNER SRI T. R. RAMACHANDRA, AGED 46 YEARS, NO 05, SHILPA SUNSHINE, 6TH ‘A’ MAIN, 27TH CROSS, JAYANAGAR 3RD BLOCK, BANGALORE - 560 011. …PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 3.5 BMTC COMPLEX, 2ND FLOOR, SHANTHINAGAR,, BANGALORE - 560 027. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS ) 3, 2ND FLOOR, BMTC BUILDING, SHANTHINAGAR, BANGALORE - 560 027. 3. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPT. OF FINANCE, VIDHANA SOUDHA DR AMBEDKAR VEEDHI, BANGALORE - 560 001. Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:13796 WP No. 18482 of 2023 4. GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPT. OF REVENUE RAJPATH MARG ‘E’ BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 011. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP FOR R1 TO R3 SRI. MADANAN R. PILLAI, CGC FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED APPEAL ORDER, PASSED BY 2ND RESPONDENT ON 30.06.2023 IN GST AP NO.117/2022-23 (ANNEXURE-‘E’) PASSED U/S 107(11) OF KGST ACT 2017 AND CGST ACT 2017. 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 2nd 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 07.09.2023 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:13796 WP No. 18482 of 2023

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.: 56

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.