Cause title — parties, addresses and appearances
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NC: 2025:KHC:13952
WP No. 691 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.691 OF 2024 (T-RES)
BETWEEN:
SRI G RAJENDRA
AGED ABOUT 60 YEARS,
S/O LATE ESWARAPPA G.,
RESIDING AT HOUSE NO.27,
MARALUSIDDESHWARA NILAYA,
ASHWATH NAGAR,
SHIVAMOGGA – 577 201.
…PETITIONER
(BY SRI. NAVEEN G.S., ADVOCATE)
AND:
1.
STATE OF KARNATAKA
DEPARTMENT OF FINANCE,
2ND FLOOR, VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU – 560 001
REP. BY ITS ADDITIONAL CHIEF SECRETARY
2.
THE COMMERCIAL TAX OFFICER (AUDIT-I),
VANIJYA TERIGE BHAVAN,
12TH CROSS, A BLOCK,
NEAR 100 FEET ROAD,
GOPALAGOWDA EXTENSION,
SHIMOGGA – 577 205
3.
THE EXECUTIVE ENGINEER,
PROJECT DIVISION PMGSY
DAVANAGERE – 577 002.
…RESPONDENTS
(BY SRI. K. HEMAKUMAR, AGA)
Digitally
signed by
CHANDANA
B M
Location:
High Court
of
Karnataka
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NC: 2025:KHC:13952
WP No. 691 of 2024
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT
NO.3 TO REFUND THE DIFFERENTIAL GST AMOUNT (BEING THE
DIFFERENCE BETWEEN GST AND VAT) PAID BY THE PETITIONER
FOR EACH OF THE WORKS EXECUTED BY THE PETITIONER, AS
PER THE REPRESENTATIONS BEARING NO.51/GR/23 DATED
23.06.2023 PRODUCED AT ANNEXURE-B 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
Learned counsel for the petitioner has filed a memo dated 28.03.2025 seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “The petitioner had inter-alia challenged the order passed under Section 73(9) dated 30.12.2023 bearing No.05:2023-24 by respondent No.2 (Commercial Tax Officer (Audit-I) for the tax period 2017-18. The petitioner seeks leave of this Hon’ble Court to withdraw the above writ petition to avail the remedy under amnesty scheme under Section 128A of the CGST / KGST Act, 2017 in the ends of justice and equity.”
