M/S Kht Chevorlet vs. State Of Karnataka
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The petitioner, M/s KHT Chevrolet, a division of Morzaria Realtech Pvt. Ltd., filed a writ petition challenging an order dated January 22, 2024, passed by the Joint Commissioner of Commercial Taxes (Appeals)-6. This order confirmed an earlier order dated December 19, 2022, passed by the Deputy Commissioner of Commercial Tax. The Deputy Commissioner's order, passed under Section 73(9) of the Karnataka Goods and Service Tax Act, 2017, directed the recovery of tax amounting to Rs. 8,18,144/-, along with interest of Rs. 6,74,968/- and a penalty of Rs. 81,814/-. The petitioner sought to quash both the appellate order and the original order of assessment.
Held
The Court took on record the memo filed by the petitioner seeking leave to withdraw the writ petition. The petitioner stated that they do not wish to pursue the petition as they intend to avail the GST Amnesty Scheme 2024 introduced by the Karnataka government. To avail the benefits of this scheme, withdrawal of the present writ petition is a prerequisite. Therefore, the Court, in the interest of justice, allowed the memo and dismissed the writ petition as withdrawn. No specific findings were made on the merits of the original orders passed by the revenue authorities, as the petition was disposed of on the petitioner's request for withdrawal.
Key Issues
1. Whether the order passed by the Deputy Commissioner of Commercial Tax under Section 73(9) of the Karnataka Goods and Service Tax Act, 2017, directing recovery of tax, interest, and penalty, is sustainable in law? 2. Whether the appellate order confirming the Deputy Commissioner's order is valid? The petitioner argued that they do not wish to pursue the writ petition because they intend to avail the benefit of the GST Amnesty Scheme 2024 introduced by the Karnataka government. To avail this scheme, they are required to withdraw the present writ petition. The respondents (State of Karnataka, Joint Commissioner, and Deputy Commissioner) did not record any specific arguments in the judgment.
Sections Cited
Section 73(9)
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Cause title — parties, addresses and appearances
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 in the above writ petition does not wish to pursue the writ petition as the Petitioner is seeking help of the amnesty scheme which has been introduced by the Karnataka government commercial taxes department named as (Gst amnesty scheme) 2024 and in order to avail the benefit of the said scheme the Petitioner has to withdraw the present writ petition and hence seeks the leave of this court to withdraw the present writ petition. NC: 2025:KHC:13192 WP No. 13688 of 2024
The memo may be taken on record in the interest of justice and the present writ petition may be dismissed as withdrawn.”
The aforesaid memo is taken on record.
Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 3 Sl No.: 5
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.