BharatTaxGST

M/S Rajan Stores vs. Asst. Commr. Of Comml. Taxes (Audit)-5.12

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WP/2155/2024HC KarnatakaGSTCNR KAHC01004528202421 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. SHANKARE GOWDA.M.N., ADVOCATEFor Respondent: SRI. HEMAKUMAR.K, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12195 WP No. 2155 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. 2155 OF 2024 (T-RES) BETWEEN: M/S RAJAN STORES PROPRIETORSHIP CONCERN, SRI DURAI RAJU, PROPRIETOR, AGED ABOUT 70 YEARS, NO. 15, 1ST CROSS, GROUND FLOOR, ESHWARA LAYOUT, INDIRANAGAR, 2ND STAGE, BENGALURU- 560 038 …PETITIONER (BY SRI. SHANKARE GOWDA.M.N., ADVOCATE) AND: 1. ASST. COMMR. OF COMML. TAXES (AUDIT)-5.12 DIVISIONAL GOODS AND SERVICES TAX OFFICE-5, VTK-2 BUILDING, B BLOCK, NO. 608, 6TH FLOOR, KORAMANGALA, BENGALURU- 560 047. 2. THE GOVERNMENT OF KARNATAKA DEPARTMENT OF FINANCE REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU- 560 001. …RESPONDENTS (BY SRI. HEMAKUMAR.K, AGA) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12195 WP No. 2155 of 2024 THIS WP IS FILED PRAYING TO-QUASH THE IMPUGNED ADJUDICATION ORDER DATED 20/11/2023 IN NO. ACCT (AUDIT)- 5.12/DGSTO-5/ADJ(DRC-07/-02/2023-24 U/S 73(9) OF THE KGST ACT ISSUED BY THE R1 (ANNEXURE-A) AS BARRED BY TIME 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 Writ Petition filed before the High Court of Karnataka challenging the order of adjudication dated 20.11.2023 for the tax period 2017-18 to be withdrawn for the reason that, in view of the amendment brought by the Union of India inserting Section 128-A after Section 128 of GST Act. The petitioner wants to make use of the above said incentives scheme, hence would like to withdraw the above said writ petition as per its letter dated 01.03.2025, to make use of the scheme under new section 128-A read with notification No.21/2024 (central tax) dated 08.10.2024. Hence, it is requested to permit the petitioner to withdraw the above said Writ petition enabling the petitioner to make use of the above referred scheme. Therefore, it is prayed that this Hon’ble Court may be pleased to permit the petitioner to withdraw the petition in the interest or justice.” NC: 2025:KHC:12195 WP No. 2155 of 2024

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.: 48

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.