S L N Coffee Curing Works vs. State Of Karnataka

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WP/20260/2023HC KarnatakaGSTCNR KAHC01046849202325 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. H. V. MANJUNATHA., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12390 WP No. 20260 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20260 OF 2023 (T-RES) BETWEEN: S. L. N. COFFEE CURING WORKS, P.O NO. 47 KIADB INDUSTRIAL AREA, KUDLUR, KUSHALNAGAR, MADAKERI, DISTRICT - 571 234. A PARTNERSHIP FIRM REGISTERED UNDER INDIAN PARTNERSHIP ACT REPRESENTED BY ITS GENERAL MANAGER, SRI. VELAYUTHAM MANI ...PETITIONER (BY SRI. H. V. MANJUNATHA., ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE VIDHANA SOUDHA, BANGALORE - 560 001. BY ITS SECRETARY 2. THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, VANIJYA THERIGE KARYAFAYA, KALIDASA MARG, GANDHI NAGAR, BANGALORE - 560 009. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1) SHESHADRI BHAVAN, Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:12390 WP No. 20260 of 2023 DEEWANS ROAD, MYSORE - 570 004. ….RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING NO. 04/2023-24 AND THE ORDER IN FORM GST DRC-07 DATED 29/05/2023 AT ANNEXURE-F AND G PASSED BY THE R3 HEREIN DIRECTING THE PETITIONER TO PAY GST OF RS. 10,57,574/- ALONG WITH INTEREST OF RS. 8,47,816/- AND PENALTY OF RS. 1,04,958/-. 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, which reads as under: "The above named petitioner most respectfully submits as follows:

The petitioner herein has filed the above petition challenging the order dated 30.05.2023 passed by the 3rd respondent herein.

The petitioner wants to make use of Section 128A of GST Act, 2017 (Amnesty Scheme) and is ready to pay the tax for the present assessment year. In view of the same the petitioner is withdrawing the above petition. This withdrawal is being made without prejudice and with a clear reservation of rights to initiate, reinstate, or NC: 2025:KHC:12390 WP No. 20260 of 2023 pursue legal proceedings on the same or related subject matter in the future, should circumstances so require.

Therefore the petitioner may be permitted to withdraw the petition with reserving liberty, in the interest of justice and equity."

2.

The aforesaid memo is taken on record.

3.

Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 94

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.