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Corporate Solutions Redefined INDIA PVT LTD vs. The Assistant Commissioner Of Central Tax

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WP/13889/2024HC KarnatakaGSTCNR KAHC01025859202426 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. VENKATANARAYANA G M., ADVOCATEFor Respondent: SRI. ARAVIND V.CHARAN, ADVOCATE FOR R1 & R5 SRI. CHANDRA KUMAR K.V., ADVOCATE FOR R3 SRI. K.HMEA KUMAR, AGA FOR R2 & R4
AI SummaryDismissed

Facts

The petitioner filed a writ petition challenging an order issued by the Assistant Commissioner of Central Tax. The petitioner sought to declare the order void, arbitrary, illegal, and violative of constitutional provisions.

Held

The Court took on record a memo filed by the petitioner. In view of the memo, the Court dismissed the writ petition as withdrawn.

Key Issues

The primary issue was whether the writ petition should be allowed to be withdrawn by the petitioner who intended to avail an Amnesty Scheme.

Sections Cited

Section 128A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:13056 WP No. 13889 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13889 OF 2024 (T-RES) BETWEEN: 1. CORPORATE SOLUTIONS REDEFINED INDIA PVT. LTD., A COMPANY INCORPORATED UNDER REGISTERED COMPANIES ACT, 1956, (REPRESENTED BY SRI ABDUS SALEEM, MANAGING DIRECTOR) 3540, 2ND CROSS STREET, 13TH MAIN ROAD, INDIRA NAGAR, HAL IIND STAGE, BENGALURU – 560 008. …PETITIONER (BY SRI. VENKATANARAYANA G M., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, BANGALORE EAST COMMISSIONERATE, EAST DIVISION-2, 6TH FLOOR, DOMLUR, BENGALURU – 560 071. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.6, DGSTO-5, ROOM NO. 605, 6TH FLOOR, V.T.K-2 BUILDING, RAJENDRANAGARA, KORAMANGALA, BENGALURU – 560 047 3. UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI – 110 001 Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:13056 WP No. 13889 of 2024 4. STATE OF KARNATAKA THROUGH PRINCIPAL SECRETARY TO GOVERNMENT REVENUE DEPARTMENT (COMMERCIAL TAX), VIDHANA SOUDHA, BENGALURU – 560001 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI – 110 001 REPRESENTED BY ITS COMMISSIONER. …RESPONDENTS (BY SRI. ARAVIND V.CHARAN, ADVOCATE FOR R1 & R5 SRI. CHANDRA KUMAR K.V., ADVOCATE FOR R3 SRI. K.HMEA KUMAR, AGA FOR R2 & R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARING THE IMPUGNED ORDER NO. 50/2023-24/AC/GST VIDE REFERENCE NO. ZD2912230963076 DATED 30.12.2023 (ANNEXURE-A) ISSUED BY RESPONDENT NO.1 AS BEING VOID, ARBITRARY, ILLEGAL, WITHOUT JURISDICTION, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE APART FROM BEING VIOLATIVE OF ARTICLES 14, 19(1)(G) AND 265 OF THE CONSTITUTION OF INDIA, AND TO CONSEQUENTLY SET ASIDE THE SAME AND OR PASS SUCH FURTHER ORDERS 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 dated 26.03.2025, which reads as under:

“That the present matter is pending before this Hon’ble Court. The petitioner of the present matter has decided to resolve their disputes by applying for the Amnesty Scheme provided under Section 128A of CGST Act, 2017. It NC: 2025:KHC:13056 WP No. 13889 of 2024

is most respectfully prayed before this Hon’ble Court to kindly allow the present application to withdraw the Writ Petition in the interest of justice any other relief, which this Hon’ble Court may deem fit and proper in favour of plaintiffs in the interest of justice.”

2.

The said memo is taken on record.

3.

In view of the aforesaid memo, the writ petition stands dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

BMC List No.: 2 Sl No.: 49.1

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.