Cause title — parties, addresses and appearances
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NC: 2025:KHC:10745
WP No. 11481 of 2023
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.11481 OF 2023 (T-RES)
BETWEEN:
M/S SRI LAKSHMI ADINARAYANA AGENCY
REP. BY ITS PROPRIETOR
MR. GAUTHAM ALAMPALLI
NO.1430/C/ 2ND CROSS,
CHANDRA LAYOUT, VIJAY NAGAR
BENGALURU – 560 040.
…PETITIONER
(BY SRI. MANOHAR N., ADVOCATE)
AND:
1.
THE ADDITIONAL COMMISSIONER (APPEALS)
OFFICE OF THE COMMISSIONER OF
CENTRAL TAX (APPEALS) S-1 AND S-2,
VINAYA MARGA,
SIDDHARTHA NAGAR
MYSURU – 570 011.
2.
ASSISTANT COMMISSIONER OF
CENTAL TAX, WEST DIVISION 2
GST WEST COMMISSIONERATE
BANGALORE – 560 009.
…RESPONDENTS
(BY SRI. JEEVAN NEERALGI, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION
OF INDIA PRAYING FOR DIRECTION OR ORDER, THAT THE IMPUGNED
ORDER-IN-APPEAL NO. MYS-SPP-ADC/JC(A)-097-2022-23-GST DATED
06.03.2023 (ANNEXURE-J) PASSED BY THE FIRST RESPONDENT HEREIN
IS CONFISCATORY, UNREASONABLE AND ARBITRARY, VIOLATIVE OF
ARTICLES 14 AND 19(1)(g) OF THE CONSTITUTION OF INDIA.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
Digitally signed by
CHANDANA B M
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC:10745
WP No. 11481 of 2023
CORAM:
HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
Learned counsel for the petitioner has filed a memo seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “The petitioner may be permitted to withdraw the writ petition with liberty to approach the respondent under the Circular No.237/31/2024-GST dated 15.10.2024 issued by the Department to avail the certain benefits of time limit of input tax credit under the provisions of sub-section (4) and (5) of Section 16 of CGST Act has been retrospectively extended in certain specified cases under the said circular.”
2.Accordingly, petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 1 Sl No.: 68
