Devaraddi Agro Enterprises vs. The Assistant Commissioner

Held

The Court took the memo filed by the learned counsel for the appellant, seeking leave to withdraw the appeal, on record. Consequently, the appeal was dismissed as withdrawn. No findings were made on the merits of the case or any specific GST provisions. The operative direction was solely to dismiss the appeal as withdrawn based on the appellant's request.

Facts

The appellant, Devaraddi Agro Enterprises, represented by its proprietor, filed a writ appeal before the Karnataka High Court, Dharwad Bench. The appeal was against an order dated 07.06.2024 passed by a learned Single Judge of the High Court in WP No. 105885/2023. The respondents included the Assistant Commissioner of Commercial Taxes, the State of Karnataka, the Government of India, the GST Council, and the Principal Chief Commissioner of Central Tax. The appellant sought to set aside the Single Judge's order and allow the writ appeal with consequential reliefs.

Key Issues

1. Whether the appellant is entitled to have the order dated 07.06.2024 passed by the learned Single Judge in WP No. 105885/2023 set aside. The appellant, through its counsel, sought leave of the Court to withdraw the appeal. No specific arguments from either side regarding the merits of the case or the underlying GST provisions were recorded in the judgment. The judgment solely reflects the appellant's request to withdraw the appeal.