BharatTaxGST

Dilip Kumar S vs. State Of Karnataka

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WP/18741/2024HC KarnatakaGSTCNR KAHC01039314202411 March 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. K M SHIVAYOGISWAMY, ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA FOR RESPONDENT Nos.1 TO 3 SRI. ARAVIND V CHAVAN, ADVOCATE FOR RESPONDENT No.4

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:10484 WP No. 18741 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. 18741 OF 2024 (T-RES) BETWEEN: 1. DILIP KUMAR S S/O SHANKARLAL AGED ABOUT 58 YEARS PROPRIETOR M/S VIJAYARAJ DILIPKUMAR PROPRIETORSHIP CONCERN SITE NO 25, SHED NO 45, K M ROAD APMC YARD CHICKMAGALURU - 577101 …PETITIONER (BY SRI. K M SHIVAYOGISWAMY, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY DEPARTMENT OF FINANCE VIDHANA SOUDHA BENGALURU - 560001 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO -250 (COMMERCIAL TAX OFFICER ) NEAR ZP OPP RTO OFFICE JYOTHINAGAR Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10484 WP No. 18741 of 2024 CHICKAMAGALURU - 577102 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) FIRST FLOOR, VANIJYA TERIGE BHAVAN A BLOCK 12TH CROSS, GOPALA GOWDA EXTENSION SHIVAMOGGA - 577205 4. GST COUNCIL REPRESENTED BY ITS SECRETARY 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110001 …RESPONDENTS (BY SRI. K. HEMAKUMAR , AGA FOR RESPONDENT Nos.1 TO 3 SRI. ARAVIND V CHAVAN, ADVOCATE FOR RESPONDENT No.4) THIS WP IS FILED PRAYING TO SET ASIDE THE IMPUGNED ENDORSEMENT ISSUED BY THE RESPONDENT No.3 BEARING No. DCCT (AUDIT).SHI.RA.200.2024-25 DATED 29/05/2024 VIDE ANNEXURE-N AND DIRECT THE RESPONDENT AUTHORITIES TO WAIVE THE INTEREST AND PENALTY LEVIED U/S 73 OF THE CGST ACT IN RELATION TO THE ASSESSMENT PERIOD 2017-18, AS PER THE GST COUNCIL RECOMMENDATIONS DATED 22/06/2024, AS THE PETITIONER HAS ALREADY REMITTED THE WHOLE OF THE TAX AMOUNTS. - 3 - NC: 2025:KHC:10484 WP No. 18741 of 2024 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 Memo for withdrawal of the petition signed by the petitioner and learned counsel for the petitioner is filed, which reads as under: “Memo for withdrawal of writ petition

It is submitted that Section 128A of CGST/KGST Act, has been inserted by Finance Act No. 15 of 2024, in respect of waiver of interest or penalty or both relating to demands raised under section 73 of CGST Act, with certain conditions. One of the conditions is to withdraw any appeal or writ petition filed by the person, is pending before the appellate authority or Court as the case may be before making an application for waiver of interest or penalty.

It is submitted that the petitioner has filed the above writ petition challenging the impugned order passed under section 73(9) of the CGST Act, levying tax, interest and penalty in relation to the assessment period 2017-18

The petitioner intends to file an application for waiver of interest and penalty as per Notification No.21/2024- Central Tax-dated 08.10.2024, hence the above writ petition may kindly be permitted to be withdrawn, subject NC: 2025:KHC:10484 WP No. 18741 of 2024

to granting liberty to challenge the order, if the application has been rejected in the interest of justice and equity.”

2.

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

MR

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.