BharatTaxGST

M/S Tamara Leisure Expieriences Private vs. The Assistant Commissioner Of Commercial

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WP/120/2024HC KarnatakaGSTCNR KAHC01068381202314 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. SANDEEP HUILGOL, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:10823 WP No. 120 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.120 OF 2024 (T-RES) BETWEEN: M/S. TAMARA LEISURE EXPERIENCES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 58, 15TH CROSS, J.P. NAGAR, 2ND PHASE, BANGALORE – 560 078. REPRESENTED HEREIN BY ITS GM – FINANCE AND ACCOUNTS MR. NAGARAJU K. …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT - 3 7, BANGALORE, 2ND FLOOR, BMTC BUS STAND, SHANTHINAGAR, BANGALORE – 560 027. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)- 3, BANGALORE, BMTC BUS STAND, SHANTHINAGAR, BANGALORE – 560 027. 3. THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY – FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU – 560 001. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER IN FORM GST DRC 07 BEARING ACCT (A) - 3.7/DGSTO- Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10823 WP No. 120 of 2024 3/DRC7-TAMARAHOSPITALITY/ 22-23 PASSED AND ISSUED BY THE R1 ON 21.01.2023 UNDER SECTION 73 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND KARNATAKA GOODS AND SERVICES TAX ACT, 2017 FOR THE FY APRIL 2018 TO MARCH 2019 (ANNEXURE-A). THIS PETITION, COMING ON FOR FURTHER HEARING, 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 12.03.2025 seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “The Petitioner and the Advocate for the Petitioner most respectfully submit as follows:

1.

That the above Writ Petition is filed challenging, inter alia, the impugned adjudication order dated 21.01.2023 and appellate order dated 26.06.2023 passed by the 1st and 2nd Respondents under S.73 and 107 of the KGST and CGST Acts, respectively.

2.

After taking into account the tax of Rs.8,795/- that is admittedly already paid and a further payment of Rs.20,518/- made by the Petitioner vide a Challan dated 07.03.2025, the Petitioner has now paid the full amount of tax levied on it (Rs.29,313/-) vide the order dated 21.01.2023 in order to claim the benefits extended vide Section 128A of the KGST and CGST Acts of waiver of interest and penalty and deemed conclusion of the proceedings arising from the said order dated 21.01.2023. True NC: 2025:KHC:10823 WP No. 120 of 2024

copy of the challan dated 07.03.2025 is hereby produced as Document No.1. 3. In view of the above, the Petitioner most humbly seeks leave of this Hon'ble Court to withdraw the writ petition for the above reasons with grant of liberty as prayed for below. The Petitioner, therefore, most humbly prays that this Hon'ble Court may kindly be pleased to take this memo and the enclosed challan on record and, accordingly, pass orders dismissing the above Writ Petition as withdrawn with liberty to avail the benefits extended vide Section 128A of the KGST and CGST Acts, in the interests of justice and equity.”

2.

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

SV List No.: 2 Sl No.: 7 CT:SK

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.