Cause title — parties, addresses and appearances
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NC: 2025:KHC:12109
WP No. 25578 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. 25578 OF 2024 (T-RES)
BETWEEN:
M/S SHREEKABEERNATH SWAMIJI
BARAMA VIDYASHRAM TRUST
( A PUBLIC CHARITABLE TRUST REGISTERED UNDER
THE CHARITABLE AND RELIGIOUS TRUSTS ACT 1920)
REPRESENTED BY ITS SECRETARY
SRI VASUDEVA RAO CHAVAN
AGED ABOUT 69 YEARS
NO. 5 AND 6 K G ROAD
GANDHINAGAR
BANGALORE 560 009
…PETITIONER
(BY SRI. RAGHAVENDRA B HANJER., ADVOCATE)
AND:
1.
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE
VIDHANA SOUDHA
AMBEDKAR VEEDHI,
BANGALORE 560 001
2.
THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYATHERIGE KARYALAYA
1ST MAIN, GANDHINAGAR
BANGALORE 560 009
3.
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LGSTO-031, 6TH FLOOR
MINTO ANJANEYA BHAVANA
ALUR VENKATA RAO ROAD
CHAMARAJAPET
BANGALORE 560 018
Digitally
signed by
LEELAVATHI
S R
Location:
High Court of
Karnataka
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NC: 2025:KHC:12109
WP No. 25578 of 2024
4.
M/S STATE BANK OF INDIA
REPRESENTED BY ITS MANAGER
MYSORE BANK CIRCLE BRANCH,
644/645, AVENUE ROAD
BANGALORE 560 009
…RESPONDENTS
(BY SMT JYOTHI M MARADI, HCGP FOR R1 TO R3
SRI VIGNESH S SHETTY, ADVOCATE FOR R4)
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW
CAUSE NOTICE BEARING NO. ACCT/LGST-31/DRC-01/2023-24 ISSUED IN
FORM GST DRC-01 ALONG WITH SUMMARY OF THE SHOW CAUSE
NOTICE BEARING REFERENCE NO. ZD290124066061P ISSUED IN FORM
GST DRC-01 BOTH DTD. 31.01.2024 (ANNX-A) BY THE R-3 THE
IMPUGNED EX PARTE ORDER BEARING NO. LGSTO-31/ACCT/DRC-
07/19/T.NO.36/24-25 ISSUED IN FORM GST DRC-07 DTD. 18.04.2024
ALONG WITH SUMMARY OF THE ORDER BEARING REFERENCE NO.
ZD2904240449360 ISSUED IN FORM GST-07 DTD. 18.04.2024 (ANNX-B) BY
THE R-3 AND NOTICE TO A THIRD PERSON UNDER SECTION 79(1)(C) OF
THE CGST ACT, 2017/KGST ACT, 2017 BEARING NO. ACCT/LGSTO-31/T-
155/2024-25 ISSUED IN FORM GST DRC-13 DTD. 20.08.2024 BY THE R-3
ALONG WITH A LETTER DTD. 26.08.2024 ISSUED BY THE R-4 (ANNX-C)
AND ETC.
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 seeking leave of this Court to withdraw the petition, which reads as under: “The Counsel for the Petitioner submits that the Petitioner is willing to avail the benefit of the amnesty scheme as per Section 128A of the CGST Act, 2017. In terms of the Circular No. 238/32/2024-GST dated 15.10.2024, the pending appeals / writ petitions have to be withdrawn and copy of the order of withdrawal of writ NC: 2025:KHC:12109 WP No. 25578 of 2024
petition has to be enclosed along with the application to be filed in FORM GST SPL-01 or FORM GST SPL-02. In view of the above, it is respectfully prayed that the Hon'ble Court be pleased to permit the Petitioner to withdraw the above numbered writ petition Reserving liberty to avail the benefit of amnesty scheme in terms of the section 128A of the CGST Act, 2017, in the interest of justice.
2.The aforesaid memo is taken on record.
3.Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 1 Sl No.: 57
