M/S Mallikarjun Communication vs. The Commercial Tax Officer Audit -1
Original PDF →Facts
The appellant, M/s Mallikarjun Communication, represented by its proprietor Shri. Girimallappa Shrishail Kori, filed a writ appeal before the Karnataka High Court, Dharwad Bench. The appeal was filed under Section 4 of the Karnataka High Court Act, 1961. The appellant sought to set aside an order on IA No. 1/2024 dated 07-06-2024 and an order dated 17-11-2023 passed by the learned Single Judge of the High Court in WP No. 103640/2023. The respondents included various tax authorities at the state and central levels, as well as the State of Karnataka, the Government of India, and the GST Council. The specific tax period(s) and the amount in dispute are not detailed in this excerpt. The procedural history involves a writ petition before a Single Judge, the orders of which are now under challenge in this writ appeal.
Held
The Court considered the memo filed by the learned counsel for the appellant seeking leave to withdraw the appeal. The memo was taken on record. Consequently, the Court ordered the appeal to be dismissed as withdrawn. The reasoning for this decision is solely based on the appellant's explicit request to withdraw the appeal. There was no adjudication on the merits of the original writ petition or the orders passed by the Single Judge. The operative direction was the dismissal of the appeal as withdrawn. No issues were expressly left undecided, as the appeal itself was withdrawn by the appellant.
Key Issues
The primary issue before the Division Bench of the Karnataka High Court was whether to allow the appellant's request to withdraw the writ appeal. The appellant, M/s Mallikarjun Communication, through its counsel, filed a memo seeking leave of the Court to withdraw the appeal. The respondents, comprising state and central tax authorities, the State of Karnataka, the Government of India, and the GST Council, were represented by their respective counsel. The judgment does not record any specific arguments presented by the respondents against the withdrawal. The appellant's contention was simply to withdraw the appeal filed against the orders of the learned Single Judge. The Court had to decide whether to grant the appellant's request for withdrawal.
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-D:16673-DB IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF NOVEMBER, 2024 PRESENT THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD AND THE HON'BLE MR JUSTICE VENKATESH NAIK T
WRIT APPEAL NO. 100335 OF 2024 (T-RES)
BETWEEN:
M/S MALLIKARJUN COMMUNICATION REP. BY ITS PROP. SHRI. GIRIMALLAPPA SHRISHAIL KORI, R/O. 1167, OPP. POST OFFICE, JAINAPUR COMPLEX, BILAGI-587116, GSTIN.29BREPK4935L2Z9. …PAPPELLANT (BY SRI. H.R.KAMBIYAVAR, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER AUDIT -1, VANIJYA TERIGE BHAVAN, SECTOR NO. 7, NAVANAGAR, BAGALKOT-587101. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 420, SECTOR NO.7, VANIJYA TERIGE BHAVAN, NAVANAGAR, BAGALKOT-587101. 3. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. COURT OF KARNATAKA DHARWAD BENCH Date: 2024.11.16 11:10:44 +0530 NC: 2024:KHC-D:16673-DB
GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5. THE GST COUNCIL THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 6. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU-560001. …RESPONDENTS (BY SRI.G.K.HIREGOUDAR, GOVT. ADV. FOR R1, R2, R3 AND R6; SRI. SHIVARAJ S.BALLOLI, CGSC FOR R4 AND R5)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING THIS HON BLE COURT TO, SET ASIDE THE IMPUGNED ORDER ON IA NO. 1/2024 DATED. 07-06-2024 AND ORDER DATED. 17-11-2023 PASSED BY THE LD. SINGLE JUDGE OF THIS HON BLE COURT IN WP NO. 103640/2023 (T-RES) AND ALLOW THE ABOVE NUMBERED WRIT APPEAL WITH CONSEQUENTIAL RELIEF(S) AS PRAYED FOR IN THE WRIT PETITION.
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD AND THE HON'BLE MR JUSTICE VENKATESH NAIK T NC: 2024:KHC-D:16673-DB ORAL JUDGMENT
(PER: THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD)
Learned counsel for the appellant has filed a memo seeking leave of this Court to withdraw the appeal.
Memo is taken on record.
Appeal is dismissed as withdrawn. (H.T.NARENDRA PRASAD) JUDGE (VENKATESH NAIK T) JUDGE
RSH / Ct:vh List No.: 1 Sl No.: 18
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.