Cause title — parties, addresses and appearances
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NC: 2025:KHC-D:3011
WP No. 102544 of 2024
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 14TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 102544 OF 2024 (T-RES)
BETWEEN:
PRAGATI ENTERPRISES,
CTS NO. 4058/A, KURATTI PETH,
ASHOK ROAD, BETAGERI -582102,
DIST. GADAG, REP. BY ITS PROP.
SHRI. NAGARAJ
S/O. HUCHCHAPPA GANACHARI,
AGE. 50 YEARS.
…PETITIONER
(BY SRI H. R. KAMBIYAVAR, ADVOCATE)
AND:
1.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
LGSTO-350, NISARGA PLAZA,
2ND FLOOR, 2ND CROSS,
MULGUND ROAD,
GADAG -582101.
2.
THE UNION OF INDIA,
REPRESENTED BY ITS FINANCE SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NEW DELHI -110001.
3.
THE STATE OF KARNATAKA,
REPRESENTED BY ITS FINANCE SECRETARY,
VIDHANA SOUDHA,
Digitally signed
by VISHAL
NINGAPPA
PATTIHAL
Location: High
Court of
Karnataka,
Dharwad Bench
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NC: 2025:KHC-D:3011
WP No. 102544 of 2024
BENGALURU -560001.
4.
THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA,
VANIJYA THERIGE KARYALAYA,
IST MAIN, GANDHINAGAR,
BENGALURU -560009.
…RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA FOR R1, R3 & R4,
NOTICE TO R2 IS SERVED)
THIS WRIT PETITION IS FILED UNDER 226 AND 227 OF
THE CONSTITUTION OF INDIA IS PRAYING TO I. TO DECLARE
AND STRIKE DOWN SECTION 16(2) (C) OF THE CGST/SGST
ACTS AS BEING UNCONSTITUTIONAL, THE SAME BEING
VIOLATIVE
OF
ARTICLES-14
AND
19(1)(G)
OF
THE
CONSTITUTION OF INDIA. II. IN THE ALTERNATIVE, THE
PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE
HIGH COURT MAY BE PLEASED TO READ DONW THE
PHRASEOLOGY “HAS BEEN ACTUALLY PAID” OCCURRING IN
SECTION 16(2)(C) OF THE CGST/SGST ACTS TO MEAN OUGHT
TO
HAVE
BEEN
PAID.
III.
THE
PETITIONER
MOST
RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY
BE PLEASED TO ISSUE A WRIT OF CERTIORARI OR A
DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI
QUASHING
THE
IMPUGNED
ORDER
DATED
01/03/2024,
BEARING NO. ACCT/ LGSTO-350/ ORDER-73/ 2023-24, U/S,
73(1), JGST ACT 2017 R/W 5-50, 122(2) (a) GST ACT CGST/
ACTS FOR THE TAX PERIODS F. Y. 2018-19, PASSED BY
RESPONDENT VIDE (ANNEXURE-B) TO THIS WRIT PETITION.
iv. THIS HON’BLE HIGH COURT MAY BE PLEASED TO ISSUE
SUCH OTHER WRIT OR WRITS OR DIRECTIONS IN THE NATURE
OF A WRIT AS THIS HON’BLE HIGH COURT MAY DEEM IT FIT
TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE
PETITIONER’S CASE.
THIS
PETITION,
COMING
ON
FOR
PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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NC: 2025:KHC-D:3011
WP No. 102544 of 2024
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
The petitioner seeks to withdraw the petition and a memo that effect is filed.
“Advocate for petitioner most respectfully pray this Hon’ble Court that, recently the Govt. announced amnesty scheme. However the petitioner wants to avail the benefits of scheme & recent amendments to the sections. Wherefore the petitioner seeks permission to withdraw the top said WP to avail the benefits in the interest of justice & equity.”
Petition stands disposed as withdrawn in terms of the memo. (M.NAGAPRASANNA) JUDGE
