BharatTaxGST

M/S Sepson INDIA PVT LTD vs. Assistant Commissioner

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WP/28665/2023HC KarnatakaGSTCNR KAHC01066325202312 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. VAMSHI KRISHNA C., ADVOCATEFor Respondent: SRI. SHAMANTH NAIK, HCGP

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:10527 WP No. 28665 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28665 OF 2023 (T-RES) BETWEEN: M/S SEPSON INDIA PVT LTD HAVING ITS OFFICE AT NO.21-A1 AND 21-A2 ELECTRONIC CITY POST KIADB, HOSUR ROAD VEERASANDRA INDUSTRIAL AREA BENGALURU – 560 100. REPRESENTED BY ITS EXECUTIVE DIRECTOR AND CEO MR H N ANANTHRAJ (COMPANY IS REGISTERED UNDER COMPAINES ACT) …PETITIONER (BY SRI. VAMSHI KRISHNA C., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4 KORAMANGALA BENGALURU – 560 047. 2. THE DEPUTY COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4 KORAMANGALA BENGALURU – 560 047. 3. THE JOINT COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES SHANTHINAGAR BENGALURU – 560 027. …RESPONDENTS (BY SRI. SHAMANTH NAIK, HCGP) Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:10527 WP No. 28665 of 2023 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTIONS THAT THE RESPONDENT SHALL ACCEPT THE RETURNS IN THE GSTR-3B, ANNEXURE-A BEARING NO.GSTN 29AAUCS2053GIZZ DATED 14.11.2017 WITH THE CORRECT AMOUNT OF TURNOVER AND TAX PAID AS WELL AS INPUT TAX CREDIT CLAIMED AS PER CIRCULAR NO.39/13/2018-GST DATED 03.04.2018 ISSUED BY CBIC ANNEXURE-K AND GUJARAT HIGH COURT JUDGMENT DATED 11.02.2022 ANNEXURE-M 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 files a memo seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “The Petitioner respectfully submits that the present Petition has been filed challenging the Order dated 19/09/2023 passed by the Respondent No. 1 in Annexure-J, bearing No. Form GST Apl-04 and dated 20/02/2023 passed by the Second Respondent Annexure-H1 bearing File No.DCCT(A)-4.5/DGSTO- 4/Adjudication/No.5/2022-23 levying interest of Rs.74,07,021/- on the tax and Input Tax Credit paid and claimed. The Petitioner has now been made aware of a scheme introduced by the Goods and Services Tax (GST) department, which provides for waiver of GST penalty and interest, subject to certain conditions. One of the prerequisites for availing the benefits under the scheme is the absence of any pending litigation. In view of the above, the Petitioner seeks permission to withdraw the present writ petition to avail the benefits under the scheme. The Petitioner further prays that, in the event the Petitioner's application under the scheme is NC: 2025:KHC:10527 WP No. 28665 of 2023

rejected for any reason, liberty may be granted to the Petitioner to revive the present writ petition and seek appropriate reliefs before this Hon'ble Court. In light of the foregoing, the Petitioner most respectfully prays that this Hon'ble Court may be pleased to permit the Petitioner to withdraw the present writ petition to avail the benefits of the GST scheme; and also grant liberty to the Petitioner to restore the present writ petition in case the application under the scheme is rejected in the interest of justice and equity.”

2.

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

SV List No.: 1 Sl No.: 45

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.