M/S Anshu Retail Private Limited vs. The State Of Karnataka

WP/12808/2024HC KarnatakaGSTCNR KAHC01026952202427 March 2025Bench: S.R.KRISHNA KUMAR2 pages

For Petitioner: SRI. K. M. SHIVAYOGISWAMY, ADVOCATEFor Respondent: SRI. HEMA KUMAR K., AGA

AI SummaryDismissed

Facts

M/s. Anshu Retail Private Limited, the petitioner, filed a writ petition before the High Court of Karnataka challenging an appellate order passed by the Joint Commissioner of Commercial Taxes (Appeals)-4. The petitioner sought to set aside the order bearing Order No. GST.AP. NO. 201/2022-23 dated 19/01/2024. Subsequently, the petitioner filed a memo seeking to withdraw the petition. The reason for withdrawal was that the petitioner had opted for an Amnesty Scheme issued by the GST department under Notification/Scheme/Circular No. 238/32/2024-GSST, dated 15.10.2024, and was interested in availing the benefits of the same.

Held

The Court took the memo filed by the petitioner on record. Based on the petitioner's submission that they have opted for the Amnesty Scheme dated 15.10.2024 and are interested in availing its benefits, the Court allowed the withdrawal of the petition. The Court did not delve into the merits of the original challenge to the appellate order. The operative direction was to dismiss the petition as withdrawn. No specific issues were decided on their merits, as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in light of opting for the Amnesty Scheme issued by the GST department? The petitioner argued that they have opted for the Amnesty Scheme dated 15.10.2024 and are interested in its benefits. Therefore, they prayed for permission to withdraw the writ petition. The respondents (State of Karnataka, Joint Commissioner of Commercial Taxes (Appeals)-4, and Assistant Commissioner of Commercial Taxes (Audit)-4) did not record any specific arguments against the withdrawal in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:13170 WP No. 12808 of 2024 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. 12808 OF 2024 (T-RES) BETWEEN: M/S. ANSHU RETAIL PRIVATE LIMITED #15, 2ND FLOOR, 1ST CROSS, BEGUR MAIN RAOD, BOMMANAHALLI, (REPRESENTED BY ITS DIRECTOR SRI. VINOD KUMAR BOOB, AGED 51 YEARS) …PETITIONER (BY SRI. K. M. SHIVAYOGISWAMY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4, SHANTHI NAGAR, BENGALURU-560 027. 3. THE ASSISTANT COMMISSIOENR OF COMMERCIAL TAXES (AUDIT)-4, 6, DGSTO-4, 80 FEET ROAD, 5TH FLOOR, TTMC BUILDING, ABOVE BUS STAND, KORAMANGALAL, BENGALURU-560 095. …RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:13170 WP No. 12808 of 2024 IMPUGNED APPELLATE ORDER PASSED BY THE R3, BEARING ORDER NO. GST.AP. NO. 201/2022-23 DATED 19/01/2024, VIDE ANNEXURE-E. 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 petitioner submits that there is Amnesty Scheme issued by GST department under the Notification/Scheme/Circular No.238/32/2024-GSST, dated 15.10.2024, and as such the petitioner has opted for the same and as such the Petitioner is interested in the said Scheme and such the Petitioner prays leave of this Hon'ble Court to permit the Petitioner to withdraw the above Petition and accordingly dispose the Appeal in the interest of justice and equity."

The aforesaid memo is taken on record.

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

NS CT:TSM, List No.: 1 Sl No.: 62

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.