M/S. Foot Tech Polymers (INDIA) PVT. LTD. vs. Union Of INDIA
Original PDF →WP/13586/2021HC KarnatakaGSTCNR KAHC01032039202005 February 2025Bench: S.G.PANDIT2 pages
For Petitioner: MISS. PURVI ASATI, ADV. FOR SRI. RAVI RAGHAVAN, ADVFor Respondent: SRI. MADANAN PILLAI, CGC FOR R1
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Cause title — parties, addresses and appearances
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NC: 2025:KHC:5146
WP No. 13586 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR JUSTICE S.G.PANDIT
WRIT PETITION NO. 13586 OF 2021 (T-RES)
BETWEEN:
M/S. FOOT TECH POLYMERS (INDIA) PVT. LTD.,
PLOT NO.14-P-7, III PHASE,
INDUSTRIAL AREA, KOORGALLI,
MYSORE-570 019
(REP. BY MRS. RINI BASTIAN
MANAGING DIRECTOR).
…PETITIONER
(BY MISS. PURVI ASATI, ADV. FOR
SRI. RAVI RAGHAVAN, ADV.)
AND:
1.
UNION OF INDIA
REP. BY ITS UNDER SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110 001.
2.
COMMISSIONER OF CENTRAL TAX
VINAYA MARGA,
SIDDHARTHA NAGAR,
GST COMMISSIONERATE,
MYSORE-570 011.
3.
ASSISTANT COMMISSIONER OF CENTRAL TAX
GST VIJAYANAGAR DIVISION,
VINAYAMARGA, SIDDHARTHA NAGAR,
MYSORE-570 011.
…RESPONDENTS
(BY SRI. MADANAN PILLAI, CGC FOR R1)
THIS PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DECLARE AND HOLD THAT
Digitally signed
by
MARIGANGAIAH
PREMAKUMARI
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC:5146
WP No. 13586 of 2021
THE AMENDMENT TO RULE 89(5) OF THE CGST RULES, 2017 VIDE
NOTIFICATION NO.21/2018-CENTRAL TAX DATED 18.04.2018 AND
NOTIFICATION NO.26/2018 CENTRAL TAX DATED 13.06.2018 IS
ULTRA VIRES SECTION 54(3) OF THE CGST ACT, 2017 AND ILLEGAL
AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19(1)(G) OF
CONSTITUTION OF INDIA 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
Memo dated 03.02.2025 signed by learned counsel for the petitioner is filed seeking leave of this Court to withdraw the writ petition with liberty to pursue available legal remedies in accordance with law.
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Writ petition is dismissed as withdrawn with liberty as sought for.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.: 3
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.