M/S Holebasaweshwar Agro Kendra vs. The Commercial Tax Officers

Facts

The appellant, M/s. Holebasaweshwar Agro Kendra, represented by its proprietor, filed a writ appeal before the Karnataka High Court, Dharwad Bench. This appeal was filed under Section 4 of the Karnataka High Court Act, 1961, challenging an order dated 07.06.2024 on IA No.1/2024 and an order dated 17/11/2023 passed by a learned Single Judge of the High Court in WP No. 104381/2022. The respondents included various tax authorities at the State and Central levels, as well as the GST Council. The writ appeal sought to set aside the impugned orders and allow the original writ petition with consequential reliefs.

Held

The Court took on record the memo filed by the learned counsel for the appellant seeking leave to withdraw the appeal. Consequently, the Court dismissed the writ appeal as withdrawn. No findings were made on the merits of the case or the original writ petition, as the appeal was disposed of on the procedural ground of withdrawal. The operative direction was solely to dismiss the appeal as withdrawn.

Key Issues

The primary issue before the Court was whether the orders passed by the learned Single Judge in the writ petition were to be set aside, as prayed for by the appellant. The appellant sought to withdraw the writ appeal. The respondents were the Commercial Tax Officers, the State of Karnataka, the Government of India, the GST Council, and the Principal Chief Commissioner of Central Tax. The judgment does not record any specific arguments made by either side regarding the merits of the case, as the appellant ultimately sought to withdraw the appeal.