BharatTaxGST

M Shivakumar vs. State Of Karnataka

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WP/17891/2024HC KarnatakaGSTCNR KAHC01037065202411 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. NAVEEN G S, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA FOR R-1

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Heard together (2 matters)

WP No. 17891 of 2024
WP NO. 9721/2019

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:10294 WP No. 17891 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17891 OF 2024 (T-RES) BETWEEN: M SHIVAKUMAR S/O MAHADEVAPPA, AGED ABOUT 46 YEARS, R/AT NO.421, K H MUDIYAPPA EXTENSION, DODDAPATANAGERE, KADUR, CHIKAMAGALURU DISTRICT-577 548. …PETITIONER (BY SRI. NAVEEN G S, ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE, 2ND FLOOR, VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI, BANGALORE - 560 001. REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY. 2. THE EXECUTIVE ENGINEER PWD DIVISION, CHIKKAMAGALURU-577 101. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE DCCT (AUDIT) SWAMY ARCADE, KUVEMPUNAGAR MAIN ROAD, KUVEMPU NAGAR, HASSAN-573 201. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R-1) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10294 WP No. 17891 of 2024 THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENT NO.2 TO PAY THE DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF THIS HONBLE COURT IN WP NO. 9721/2019 AND OTHER CONNECTED MATTERS DISPOSED ON 11.04.2023, AS PER THE REPRESENTATIONS DATED 18.10.2023 PRODUCED AT ANNEXURE-B 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.

The aforesaid memo is taken on record, which reads as under:

“The undersigned counsel for the petitioner herein seeks liberty to withdraw the present petition as the petitioner is willing to avail the benefit of the Amnesty Scheme for the Tax Period 2017-18, the said scheme is said to provide for the interest and penalty being waived off which has been levied by the Respondent by passing Order u/s 73 of the CGST/KGST Act, 2017. As such, the petitioner seeks permission/leave of this Hon’ble Court to withdraw the present petition in the interest of justice and equity.” NC: 2025:KHC:10294 WP No. 17891 of 2024

Accordingly, in view of the memo, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 1

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.