M/S Mcc Nrk Jv vs. The Union Of INDIA And Ors
Original PDF →WP/201873/2021HC KarnatakaGSTCNR KAHC03030205202111 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 GIRISH S.HULIMANI, ADVOCATE FOR R3 & R4; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R5
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Cause title — parties, addresses and appearances
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NC: 2025:KHC-K:1583
WP No. 201873 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. 201873 OF 2021 (T-RES)
BETWEEN:
M/S MCC NRK JV
H.NO.12-1-222, NEELSHIVAM BUILDING,
GUMMA LAYOUT CHANNABASAWA NAGAR,
BEHIND KARNATAKA COLLEGE BIDAR,
REPRESENTED BY ITS PARTNER,
THROUGH HIS POWER OF ATTORNEY HOLDER,
SRI N RAMAKRISHNA NUTANPATI,
R/O VANTAMURECORNER MIRJA, SANGLI,
MAHARASHTRA – 416 410.
…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 ASSISTANT COMMISSIONER OF
CENTRAL TAX AND CENTRAL EXCISE,
BELLARY AUDIT CIRCLE-2ND FLOOR,
MODI CHAMBERS, 2ND CROSS,
Digitally signed by
BASALINGAPPA
SHIVARAJ
DHUTTARGAON
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC-K:1583
WP No. 201873 of 2021
GANDHI NAGAR,
BALLARI – 583 103.
3.
THE OFFICE OF THE ASSISTANT COMMISSIONERS
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
GULBARGA DIVISION, BEHIND TV STATION,
REVANSIDESHWAR COLONY, KALABURAGI 585 104.
4.
THE SUPERINTENDENT OF CENTRAL EXCISE
CUSTOMS AND SERVICE TAX,
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 GIRISH S.HULIMANI, ADVOCATE FOR R3 & R4;
SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R5)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
ORDER OF SHOW CAUSE NOTICE/DATED 21.01.2021 ISSUED
BY
THE
RESPONDENT
NO.3
HEREIN
IN
FILE
SCN
REF.NO.9/2020-21-GLB-GST ADJN, THE COPY OF WHICH IS AT
ANNEXURE-B AND DIRECT THE RESPONDENT NO.2 AND 3
HEREIN
TO
CONSIDER
THE
REPRESENTATION
DTED
10.03.2021,
SUBMITTED
BY
THE
PETITIONER
HEREIN,
FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE-C AND
ETC.
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
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WP No. 201873 of 2021
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, the petition is dismissed as withdrawn.
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.