M/S Kalpa Elecktrikal Private Limited vs. The Assistant Commissioner Of Commercial Taxes
Original PDF →WP/6136/2024HC KarnatakaGSTCNR KAHC01011105202412 February 2025Bench: S.G.PANDIT3 pages
For Petitioner: MISS. ANUSHA K.S., ADV. FOR SRI. BALRAM R. RAO., ADVFor Respondent: SRI. K HEMAKUMAR, AGA. FOR R1 SRI JEEVAN J. NEERALGI, ADV. FOR R2 & R3
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
- 1 -
NC: 2025:KHC:6191
WP No. 6136 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR JUSTICE S.G.PANDIT
WRIT PETITION NO. 6136 OF 2024 (T-RES)
BETWEEN:
M/S. KALPA ELECTRIKAL PRIVATE LIMITED
(A PRIVATE LIMITED COMPANY ENGAGED
IN THE BUSINESS OF MANUFACTURING
TRANSFORMERS AND OTHER
INDUSTRIAL PRODUCTS)
REP. BY ITS MANAGING DIRECTOR
RAMESHA S S/O SUBBANNA
AGED ABOUT 62 YEARS
HAVING ITS OFFICE AT
NO.149/25, III MAIN ROAD
INDUSTRIAL TOWN, RAJAJINAGAR
BENGALURU-560010.
…PETITIONER
(BY MISS. ANUSHA K.S., ADV. FOR
SRI. BALRAM R. RAO., ADV.)
AND:
1.
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LGSTO-140, DGSTO- 2
ADICHUNCHANAGIRI MUTT BUILDING
4TH FLOOR, VIJAYANAGAR
BENGALURU-560040.
2.
THE ASSISTANT COMMISSIONER
OF CENTRAL TAX
WEST DIVISION 2
BENGALURU WEST COMMISSIONERATE
1ST FLOOR, BMTC BUILDING
Digitally signed
by
MARIGANGAIAH
PREMAKUMARI
Location: HIGH
COURT OF
KARNATAKA
- 2 -
NC: 2025:KHC:6191
WP No. 6136 of 2024
BANASHANKARI
BENGALURU- 560070.
3.
THE ADDITIONAL COMMISSIONER
OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE
BENGALURU, 1ST FLOOR
BMTC BUILDING, BANASHANKARI
BENGALURU -560070.
…RESPONDENTS
(BY SRI. K HEMAKUMAR, AGA. FOR R1
SRI JEEVAN J. NEERALGI, ADV. FOR R2 & R3)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER
ARTICLE 226 OF THE CONSTITUTION OF INDIA, CALLING FOR THE
RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE
LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET
ASIDE THE SUMMARY OF ORDER ISSUED BY THE R-3 IN FORM GST
DRC-7 DATED 31.12.2023 UNDER RULE 142(5) OF THE CENTRAL
GOODS AND SERVICES TAX RULES, 2017 NO. ZD291223103319L TO
THE PETITIONER ENCLOSED AS ANNX-A AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR JUSTICE S.G.PANDIT
ORAL ORDER
Learned counsel for the petitioner files memo dated 12.02.2025 seeking leave of this Court to withdraw the writ petition with liberty to avail the benefit of GST NC: 2025:KHC:6191 WP No. 6136 of 2024
Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017. 2. Memo is placed on record.
3.
Writ petition is dismissed as withdrawn with liberty as sought for. (S.G.PANDIT) JUDGE
NC CT:bms List No.: 1 Sl No.: 1
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.