M/S Savithri Siddapura Ramanna vs. State Of Karnataka

WP/5835/2025HC KarnatakaGSTCNR KAHC01011188202527 March 2025Bench: S.R.KRISHNA KUMAR2 pages

For Petitioner: SRI. ATUL KRISHNA RAO ALUR, ADVOCATEFor Respondent: SRI. HEMA KUMAR K., AGA

AI SummaryRemanded

Facts

The petitioner, M/s. Savithri Siddapura Ramanna, represented by its Director, filed a writ petition before the High Court of Karnataka. The petition challenged an order of cancellation issued under Form GST REG-19 dated 29/11/2022, bearing reference number ZA291122229746F. The order was issued by the Assistant Commissioner of Commercial Taxes (LGSTO)-090. The petitioner sought to quash this cancellation order specifically in so far as it concerned them. The respondents in the petition were the State of Karnataka, represented by its Secretary in the Department of Finance, and the Joint Commissioner of Commercial Taxes (Appeals)-3, along with the Assistant Commissioner of Commercial Taxes (LGSTO)-090.

Held

The Court considered the memo filed by the learned counsel for the petitioner seeking permission to withdraw the writ petition with liberty to file a fresh one. The Court acknowledged the memo and placed it on record. Consequently, the Court dismissed the petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No specific findings were made on the merits of the cancellation order itself, as the petition was withdrawn. The Court directed the Registry to return all papers to the learned counsel for the petitioner without delay. No issues were expressly left undecided, as the matter was disposed of on procedural grounds.

Key Issues

1. Whether the order of cancellation issued under Form GST REG-19 dated 29/11/2022, bearing reference number ZA291122229746F, should be quashed in so far as it concerns the petitioner, M/s. Savithri Siddapura Ramanna. The petitioner, through their learned counsel, sought leave of the Court to withdraw the petition with liberty to file a fresh petition. The respondents, the State of Karnataka and its tax authorities, did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:13158 WP No. 5835 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.5835 OF 2025 (T-RES) BETWEEN: M/S. SAVITHRI SIDDAPURA RAMANNA, 32ND CROSS, NO. 570, 11TH MAIN ROAD, JAYANAGAR 4TH BLOCK, BENGALURU - 560011. (REPRESENTED BY ITS DIRECTOR SRI. LAKKUR CHINNAPPA VASANTHAKUMARI) …PETITIONER (BY SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE. GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3, 2ND FLOOR, TTMC, BMTC BUILDING, SHANTINAGAR, BENGALURU - 560 027. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO)-090, 4TH T BLOCK EAST, 4TH BLOCK, JAYANAGAR, TTMC, BENGALURU-560 011. …RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13158 WP No. 5835 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF CANCELLATION ISSUED UNDER FORM GST REG-19 DATED 29/11/2022 MARKED AT ANNEXURE-C BEARING REF NO. ZA291122229746F IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 with liberty to file a fresh petition.

The aforesaid memo is placed on record.

Accordingly, the petition is dismissed as withdrawn with liberty as aforesaid.

Registry to return all the papers back to the learned counsel for the petitioner forthwith without any delay. (S.R.KRISHNA KUMAR) JUDGE NS, List No.: 1 Sl No.: 28

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.