R K Brothers Infraprop Proevntures vs. Union Of INDIA

WP/845/2024HC KarnatakaGSTCNR KAHC01069074202314 March 2025Bench: S.R.KRISHNA KUMAR3 pages

For Petitioner: SRI. K.R.VASUDEVAN, ADVOCATEFor Respondent: SRI. AKASH B. SHETTY, ADVOCATE FOR R-1; SRI. K. HEMA KUMAR, AGA FOR R-2 TO R-4

AI SummaryRemanded

Facts

The petitioner, R.K. Brothers Infraprop Proevntures Private Limited, filed a writ petition before the High Court of Karnataka challenging an appellate order dated September 29, 2023, passed by the Joint Commissioner of Commercial Taxes (Appeals), Mysuru Division. The order was passed under Section 107(11) of the Karnataka Goods and Services Taxes Act, 2017, read with the Central Goods and Services Tax Act, 2017. The petitioner sought to impugn this appellate order. Subsequently, the petitioner filed a memo seeking to withdraw the writ petition. The reason stated for withdrawal was the petitioner's desire to avail benefits under the 'GST Amnesty Scheme, 2024' and their ongoing process of filing an application for the financial year 2018-19. Consequently, the petitioner no longer wished to pursue the writ petition.

Held

The Court considered the memo filed by the petitioner seeking withdrawal of the writ petition. The petitioner stated their intention to avail the benefits of the 'GST Amnesty Scheme, 2024' and their ongoing process of filing an application for the financial year 2018-19. Based on this submission, the petitioner expressed their desire not to pursue the writ petition further and requested its dismissal as withdrawn. The Court, in its discretion, accepted the memo and allowed the withdrawal of the writ petition. No specific findings were made on the merits of the original challenge to the appellate order, as the petition was withdrawn by the petitioner. The operative direction was to dismiss the writ petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition as per the memo filed, considering their intention to avail the 'GST Amnesty Scheme, 2024' and their ongoing application process for the financial year 2018-19? (Procedural issue arising from petitioner's request) Petitioner's arguments: The petitioner, through their counsel, submitted a memo expressing their desire to withdraw the writ petition. They stated that they wish to avail the benefits of the 'GST Amnesty Scheme, 2024' and are in the process of filing the necessary application for the financial year 2018-19. Therefore, they do not wish to pursue the current writ petition and seek leave to withdraw it. They prayed for the writ petition to be dismissed as withdrawn in the interests of justice and equity. Revenue/State's arguments: The judgment does not record any specific arguments from the respondents (Union of India, State of Karnataka, Deputy Commissioner of Commercial Taxes, and Joint Commissioner of Commercial Taxes (Appeals)) regarding the withdrawal memo. The court's order is based solely on the petitioner's submission.

Sections Cited

Section 107(11)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:10775 WP No. 845 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.845 OF 2024 (T-RES) BETWEEN: R. K. BROTHERS INFRAPROP PROEVNTURES PRIVATE LIMTED NO.860/1,CHAMUNDESHWARI ROAD, CHAMARAJA MOHALLA, MYSURU – 570 024. GSTIN - 29AAHCR2514E1ZJ. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013, AND REPRESENTED BY ITS DIRECTOR MR PURA KALEGOWDA SHIVARAM, AGED ABOUT 64 YEARS, OCCUPATION: BUSINESS, RESIDING AT NO.9, E AND F BLOCK, UDAYARAVI ROAD, RAMKRISHNA NAGAR, MYSURU – 570 022. …PETITIONER (BY SRI. K.R.VASUDEVAN, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001. THROUGH THE SECRETARY. Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10775 WP No. 845 of 2024 2. THE STATE OF KARNATAKA FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU – 560 001. THROUGH THE PRINCIPAL SECRETARY. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT - 3, MYSURU DIVISION, SESHADRI BHAVAN, 1ST FLOOR, DIWAN ROAD MYSORE – 570 024. 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) MYSURU DIVISION, SESHADRI BAHVAN, DIWAN ROAD, MYSORE – 570 024. …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE FOR R-1; SRI. K. HEMA KUMAR, AGA FOR R-2 TO R-4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ANNEXURE-B/IMPUGNED APPELLATE ORDER DATED 29/09/2023 PASSED BY THE R-4 UNDER SECTION 107(11) OF THE KARNATAKA GOODS AND SERVICES TAXES ACT, 2017 READ WITH CENTRAL GOODS AND SERVICES TAXES ACT, 2017 IN GST/AP/19/2023-24. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:10775 WP No. 845 of 2024

ORAL ORDER

Learned counsel for the petitioner has filed the Memo for withdrawal dated 11.03.2025, which reads as under: “The petitioner in the top noted writ petition humbly submits that it is desirous of availing benefit under the ‘GST Amnesty Scheme, 2024’ (‘Amnesty Scheme’ for short) and is in the process of filing the necessary application in respect of the financial year 2018-19. Given the same, the petitioner does not want to pursue the subject writ petition and seeks leave of this Hon’ble Court to withdraw the top noted writ petition. The petitioner prays that this Hon’ble court be pleased to take the memo on record and dismiss the above writ petition as withdrawn, in the interests of justice and equity.”

Placing the memo on record, writ petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

MR List No.: 1 Sl No.: 72

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.