M/S Sapthagiri Cleaning Services vs. The Deputy Commissioner Of Commercial Taxes

WP/6498/2023HC KarnatakaGSTCNR KAHC01014423202311 March 2025Bench: S.R.KRISHNA KUMAR2 pages

For Petitioner: SRI. PRADYUMNA G H., ADVOCATEFor Respondent: SRI K.HEMAKUMAR, AGA

AI SummaryDismissed

Facts

The petitioner, M/s Sapthagiri Cleaning Services, filed a Writ Petition before the High Court of Karnataka seeking to quash an assessment order bearing No. DCCT (AUDIT) 0 3.9/DGSTO.3/GST 17-18/ ORDER-U/S 73/2022-23, dated 12.01.2023, passed by the Deputy Commissioner of Commercial Taxes (Audit - 3.9). The assessment order pertains to the GST period of 2017-18. The petitioner, represented by its proprietor, sought the quashing of this order. The respondent was the Deputy Commissioner of Commercial Taxes.

Held

The Court considered the memo for withdrawal of the petition filed by the learned counsel for the petitioner. The petitioner stated that they are desirous of opting for settlement under the GST Amnesty Scheme, 2024, and consequently sought leave to withdraw the Writ Petition. The Court, after placing the memo on record, dismissed the petition as withdrawn. No specific findings were made on the merits of the assessment order itself, as the withdrawal obviated the need for such adjudication. The operative direction was to dismiss the petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the Writ Petition seeking to quash the assessment order dated 12.01.2023 passed by the respondent. The petitioner argued that it is desirous of opting for settlement under the GST Amnesty Scheme, 2024, and therefore, seeks leave to withdraw the petition. The respondent's contentions were not recorded in the judgment.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:10485 WP No. 6498 of 2023 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. 6498 OF 2023 (T-RES) BETWEEN: 1. M/S SAPTHAGIRI CLEANING SERVICES (A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SHRI SRINIVASULU NAIDU RAJU S/O LATE SHRI SRINIVASULU NAIDU AGED ABOUT 50 YEARS, NO 7, 1ST CROSS, 24TH MAIN, PUTTENAHALLI, BENGALURU - 560078 …PETITIONER (BY SRI. PRADYUMNA G H., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT - 3.9) DGSTO - 3, 2ND FLOOR, BMTC BUS STAND, TTMC, DOUBLE ROAD, SHANTHINAGAR, BENGALURU - 560027 …RESPONDENT (BY SRI K.HEMAKUMAR, AGA) THIS WP IS FILED PRAYING TO-QUASH ASSESSMENT ORDER BEARING NO DCCT (AUDIT) 0 3.9/DGSTO.3/GST 17-18/ ORDER-U/S 73/2022-23 DTD 12/01/2023 (ANNEXURE-E) PASSED BY THE RESPONDENT. Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10485 WP No. 6498 of 2023 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER Memo for withdrawal of the petition is filed by learned counsel for the petitioner, which reads as under: “The Petitioner above named most respectfully submits as follows:

It is submitted that the above Writ Petition was filed by the Petitioner seeking quashing of the order bearing No. DCCT (AUDIT) 0 3.9/DGSTO.3/GST 17-18/ ORDER-U/S 73/2022-23 dated 12.01.2023 passed by the Respondent.

It is most respectfully submitted that the Petitioner is desirous of opting for settlement under the GST Amnesty Scheme, 2024, and hence most respectfully seeks of the leave of this Hon'ble Court to withdraw the above petition.

WHEREFORE, it is most respectfully prayed that this Hon'ble Court may be pleased to dispose the above petition as WITHDRAWN, in the interest of justice and equity.”

Placing the memo on record, petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

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.