BharatTaxGST

D J Projects Private Limited vs. State Of Karnataka

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WP/16867/2024HC KarnatakaGSTCNR KAHC01036172202421 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. VIVEK HOLLA, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12087 WP No. 16867 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 16867 OF 2024 (T-RES) BETWEEN: D J PROJECTS PRIVATE LIMITED NO.6 FIRST FLOOR, CONFIDENT PENTAGON LANGFORD TOWN, HOSUR ROAD BENGALURU – 560 025. REP BY ITS DIRECTOR MR JOJU KOCHAPPAN. …PETITIONER (BY SRI. VIVEK HOLLA , ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF COMMERCIAL TAXES, VIDHANA SOUDHA, BENGALURU – 560 001. REP BY PRINCIPAL SECRETARY. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT 1.10) DGSTO-1 3RD FLOOR TTMC BUILDING ROOM NO.33, YESHWANTHAPURA BANGALORE – 560 022. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT QUASHING OF THE SHOW CAUSE NOTICE DTD. 31.05.2024 (ANNX-R) BEARIG NO. ACCT (AUDIT-1.10)/ADJ)-22/23-24 ISSUED BY THE R-2 HEREIN. Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:12087 WP No. 16867 of 2024 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 dated 19.03.2025, which reads as under:

“The 2 Respondent issued a notice to the Petitioner on 08.02.2024 intimating the tax liability under Section 73 (5) and made various allegations including but not limited to the allegation that the petitioner has wrongly availed/utilized the input tax credit, that there is a short payment of output taxes as well as non-compliance of the provision of the GST/KGST/IGST Acts and rules. However, for the subsequent year, the 2nd Respondent has passed an order wherein it states that the Petitioner is entitled to avail/utilize the input tax credit in terms of the old regime in view that the Project falls under "Ongoing Project". Therefore, the petitioner has filed this present memo without prejudice to the rights and contentions raised in the present petition. In the light of the above facts, the petitioner craves leave of this Hon'ble court to withdraw the petition with liberty to file a fresh petition in case of need/ the benefit of the old scheme is not extended to the petitioner.”

2.

The said memo is taken on record. NC: 2025:KHC:12087 WP No. 16867 of 2024

3.

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

BMC List No.: 3 Sl No.: 2

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.