M/S Budhaprakash Bhavikati vs. The Union Of INDIA And Ors
Original PDF →WP/200893/2021HC KarnatakaGSTCNR KAHC03026723202111 March 2025Bench: ANANT RAMANATH HEGDE3 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI SUDHIRSINGH R. VIJAPUR, D.S.G.I., FOR R1 AND R2; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R3 TO R5
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Cause title — parties, addresses and appearances
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NC: 2025:KHC-K:1580
WP No. 200893 of 2021
IN THE HIGH COURT OF KARNATAKA,
KALABURAGI BENCH
DATED THIS THE 11TH DAY OF MARCH, 2025
BEFORE
THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
WRIT PETITION NO. 200893 OF 2021 (T-RES)
BETWEEN:
M/S BUDHAPRAKASH BHAVIKATI
AGED ABOUT 42 YEARS,
OCC: CONTRACTOR,
H.NO.17-3-312, CMC COLONY,
MAILOOR ROAD, BIDAR,
TQ AND DIST BIDAR 585 401.
…PETITIONER
(BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE)
AND:
1.
THE UNION OF INDIA
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA,
SOUTH BLOCK, NEW DELHI – 100 001.
2.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE DEPARTMENT OF REVENUE,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
AUDIT, BELAGAVI – 590 001.
3.
THE OFFICE OF THE ASSISTANT COMMISSIONERS
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
GULBARGA DIVISION,
BEHIND TV STATION,
REVANSIDDESHWAR COLONY,
KALABURAGI 585 104.
4.
THE SUPERINTENDENT OF CENTRAL EXCISE
CUSTOMS AND SERVICE TAX,
Digitally signed by
BASALINGAPPA
SHIVARAJ
DHUTTARGAON
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC-K:1580
WP No. 200893 of 2021
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
MIG NO.24, KHB COLONY, RANGE BIDAR,
BIDAR – 585 401.
5.
ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES,
LVO, KARNATAKA GOODS AND SERVICE TAXES OFFICE,
BIDAR – 585 401.
…RESPONDENTS
(BY SRI SUDHIRSINGH R. VIJAPUR, D.S.G.I., FOR R1 AND R2;
SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R3 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF
SHOW
CAUSE
NOTICE/DATED
03.02.2021
ISSUED
BY
THE
RESPONDENT NO.3 HEREIN IN FILE SCN REF.NO.15/2020-21-GLB-
GST ADJN, THE COPY OF WHICH IS AT ANNEXURE B AND DIRECT
THE RESPONDENT NO.2 AND 3 HEREIN TO CONSIDER THE
REPRESENTATIONS DATED 24.02.2020 AND DATED 10.03.2021,
SUBMITTED BY THE PETITIONER HEREIN, FORTHWITH, THE COPY OF
WHICH IS AT ANNEXURE C AND C1 IN THE INTEREST OF JUSTICE
AND EQUITY.
THIS
WRIT PETITION, COMING ON
FOR PRELIMINARY
HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM:
HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
ORAL ORDER (PER: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE)
A memo is filed seeking leave of the Court to withdraw the petition.
2.
The memo is accepted with all just exceptions and the petition is dismissed as withdrawn. NC: 2025:KHC-K:1580 WP No. 200893 of 2021
3.
It is stated that the petitioner intends to avail the benefits under amended Sub Section 5 of Section 16 of CGST Act. The petitioner is entitled to the benefit under the aforementioned provision, if provision has conferred any such benefit. (ANANT RAMANATH HEGDE) JUDGE
THM List No.: 2 Sl No.: 0
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.