M/S Ravi S/O Pralhadrao Chitta vs. The Union Of INDIA And Ors
Original PDF →WP/201509/2021HC KarnatakaGSTCNR KAHC03029041202111 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 TO R4; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R5
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
- 1 -
NC: 2025:KHC-K:1581
WP No. 201509 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. 201509 OF 2021 (T-RES)
BETWEEN:
M/S RAVI
S/O PRALHADRAO CHITTA
AGED ABOUT 41 YEARS,
OCC: CONTRACTOR,
SHOP NO.2, M S PATIL
COMPLEX MANHALLI ROAD,
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,
AND CENTRAL EXCISE, BELLARY AUDIT CIRCLE-2ND
FLOOR MODI CHAMBERS, 2ND CROSS, GANDHI
NAGAR, BALLARI – 583 103.
Digitally signed by
BASALINGAPPA
SHIVARAJ
DHUTTARGAON
Location: HIGH
COURT OF
KARNATAKA
- 2 -
NC: 2025:KHC-K:1581
WP No. 201509 of 2021
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,
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 TO 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.10/2020-21-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
29.07.2021,
SUBMITTED
BY
THE
PETITIONER
HEREIN,
FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE-C 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
- 3 -
NC: 2025:KHC-K:1581
WP No. 201509 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.