M/S. S.L.V. Manpower Solutions vs. Union Of INDIA

WP/14272/2024HC KarnatakaGSTCNR KAHC01028737202421 March 2025Bench: S.R.KRISHNA KUMAR3 pages

For Petitioner: SRI. APRAMEYA K, ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR., ADVOCATEFor Respondent: SRI. JEEVAN J NEERALGI, ADVOCATE FOR R1 & R2 SRI. K HEMA KUMAR, AGA FOR R3 TO R5

AI SummaryDismissed

Facts

The petitioner, M/s. S.L.V. Manpower Solutions, filed a writ petition before the High Court of Karnataka challenging an order dated February 19, 2024, passed by the Joint Commissioner of Commercial Taxes (Appeals-4). This order pertained to the assessment years 2017-18 and 2018-19. The petitioner sought to quash this order. Subsequently, the petitioner filed a memo seeking to withdraw the writ petition. The reason for withdrawal was the announcement of a GST Amnesty Scheme by the Government of India, Ministry of Finance, for the waiver of interest and penalty, which the petitioner intended to opt for.

Held

The Court took the memo filed by the petitioner on record. Based on the petitioner's submission that they intended to opt for the GST Amnesty Scheme for waiver of interest and penalty, the Court permitted the withdrawal of the writ petition. The Court's decision was to dismiss the petition as withdrawn. No specific issues regarding the merits of the original GST order were decided, as the petition was withdrawn before adjudication on those grounds. The operative direction was to dismiss the petition as withdrawn.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition in light of the GST Amnesty Scheme announced by the Government of India? The petitioner argued that they are opting for the GST Amnesty Scheme, which offers a waiver of interest and penalty. They submitted a memo seeking permission to withdraw the writ petition, stating that this withdrawal is in the interest of justice and equity, subject to the approval of the scheme. The respondents did not record any specific arguments against the withdrawal in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:12110 WP No. 14272 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. 14272 OF 2024 (T-RES) BETWEEN: M/S. S.L.V. MANPOWER SOLUTIONS K B, 114/4, MUNNEKOLALA MARTHAHALLI POST, BENGALURU, (REPRESENTED BY ITS PROPRIETOR SRI. PAVAN C REDDY) …PETITIONER (BY SRI. APRAMEYA K, ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR., ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2. THE GST COUNSEL THROUGH ITS CHAIR PERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 3. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU-560 001. 4. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12110 WP No. 14272 of 2024 2ND FLOOR, TTMC, B BLOCK, BMTC BUILDING, SHANTHINAGAR, BANGALORE-560 027. 5. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AUDIT-4.7, DGSTO-04, TTMC BUILDING, BMTC BUS DEPOT, KORAMANGALA, BANGALORE-560 095. …RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE FOR R1 & R2 SRI. K HEMA KUMAR, AGA FOR R3 TO R5) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY THE R-4 BEARING GST.AP NO. 144 AND 145/23-24, DTD 19.02.2024 AT ANNEXURE-A FOR THE AY 2017-18 AND 2018-19 IN SO FOR AS THE PETITIONER IS CONCERNED 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 petitioner respectfully submits as under: It is submitted that the impugned order was passed against the petitioner vide order dated 19/02/2024 bearing GST AP 144 & 145/23-24 passed by the Joint Commissioner of Commercial Taxes (Appeals-4), Bengaluru for the period 2017-18 and 2018-19. NC: 2025:KHC:12110 WP No. 14272 of 2024

Aggrieved by the order passed by the Respondent, the petitioner filed the present writ petition. It is submitted that, the Government of India, Ministry of Finance as announced GST AMNESTY SCHEME, for waiver of interest and penalty. The petitioner is opting for the scheme. As per the instructions, the petitioner may be permitted to withdraw the above writ petition, subject to approval of the scheme. Accordingly the Petition may be dismissed as withdrawn, in the interest of justice and equity.”

The aforesaid memo is taken on record.

Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 1 Sl No.: 54

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.