S.L.N. Coffee Private Limited vs. State Of Karnataka

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WP/26358/2023HC KarnatakaGSTCNR KAHC01061344202325 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. H V MANJUNATHA., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12390 WP No. 26358 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. 26358 OF 2023 (T-RES) BETWEEN: S.L.N. COFFEE PRIVATE LIMITED, P.O NO.47, KIADBA INDUSRIAL AREA, KUDLUR, KUSHALANAGAR, MADAKERI DISTRICT-571 234. A PVT LTD COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 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-560001. BY ITS SECRETARY. 2. THE COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, VANIYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BANGALORE-560009. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1), SHESHADRI BHAVAN, DEEWAN'S ROAD, MYSORE-570004. …RESPONDENTS Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:12390 WP No. 26358 of 2023 (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.05/2023-24 AND THE ORDER IN FORM DTD 30.05.2023 AT ANNEXURE-E AND F DCCT(A- 01)/MYS/ADIN-/2023-24 REFERENCE NO. ZD 2905230307683 PASSED BY THE R3 HEREIN DIRECTING THE PETITIONER TO PAY GST RS.2,72,694/- ALONG WITH INTEREST OF RS.2,79,382/- AND PENALTY OF RS.27,740/-. THIS PETITION, COMING ON FOR PRELIMINARY HEARING B-GROUP, 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 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." NC: 2025:KHC:12390 WP No. 26358 of 2023

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.