M/S Sld Steels PVT LTD vs. The Director General Of GST Intelligence

WA/100333/2024HC KarnatakaGSTCNR KAHC02011492202408 November 2024Bench: H.T.NARENDRA PRASAD,VENKATESH NAIK T3 pages

For Respondent: SRI. PRAVEEN K. UPPAR, AGA FOR R4; SRI. SHIVARAJ BALLOLLI, ADV. FOR R1 TO R3, R5 TO R7

AI SummaryDismissed

Facts

The appellant, M/s. SLD Steels Pvt Ltd, filed a writ appeal before the High Court of Karnataka, Dharwad Bench, challenging an order passed by a Single Judge. The appeal sought to set aside an order on IA No. 1/2024 dated June 7, 2024, and a previous order dated November 17, 2023, passed in WP No. 101820/2022. The respondents included the Director General of GST Intelligence, the Union of India, the State of Karnataka, and various GST authorities. The appellant's counsel subsequently filed a memo seeking leave to withdraw the appeal.

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 Consequently, the Court ordered the dismissal of the writ appeal as withdrawn. No findings were made on the substantive issues that might have been raised in the original writ petition or the appeal, as the appeal was disposed of solely on the appellant's request for withdrawal. The operative direction was to dismiss the appeal as withdrawn.

Key Issues

The primary issue before the Court was whether the appellant should be granted leave to withdraw the writ appeal. The appellant's counsel filed a memo indicating their intention to withdraw the appeal. The respondents were represented, but no specific arguments were recorded in the judgment regarding the merits of the case or opposition to the withdrawal. The judgment does not explicitly frame questions of law or detail arguments from either side concerning the substantive GST matter that led to the original writ petition or the subsequent appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC-D:16350-DB WA No. 100333 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 8TH 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. 100333 OF 2024 (T-RES) BETWEEN: M/S. SLD STEELS PVT LTD, BALLARI, SY.NO. 274/2, BEHIND MANSANTO INDIA LTD., MOKA ROAD, SIRIVAR VILLAGE, BALLARI DISTRICT 583103, REP. BY ITS MANAGING DIRECTOR, SRI. E. SRINIVASA AGED ABOUT 48 YEARS, R/O. SIRVAR VILLAGE. GSTIN29AAQCS1470F2Z1. …APPELLANT (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE DIRECTOR GENERAL OF GST INTELLIGENCE, OFFICE OF THE DIRECTOR GENERAL, BELAGAVI ZONAL UNIT, SHRI. LAXMI COMPLEX, NO. 4855/83, SADHASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI 590019. 2. THE ADDISTIONAL DIRECTOR, DGGI, BELAGAVI ZONAL UNIT, SHRI. LAXMI COMPLEX, NO.4855/83, SADHASHIVANAGAR, 1ST CROSS, APMC ROAD, BELAGAVI 590019. Digitally signed by JAGADISH T R Location: High Court of Karnataka, Dharwad Bench - 2 - NC: 2024:KHC-D:16350-DB WA No. 100333 of 2024 3. UNION OF INDIA, THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001. 4. THE STATE OF KARNATAKA, REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560001. 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. 7. ASSISTANT COMMISSIONER OF CENTRAL TAX, LOCAL GOODS AND SERVICE TAX OFFICE 120, 1ST FLOOR, TTMC, BMTC BUILDING, JAYANAGARA, BENGALURU-560011. …RESPONDENTS (BY SRI. PRAVEEN K. UPPAR, AGA FOR R4; SRI. SHIVARAJ BALLOLLI, ADV. FOR R1 TO R3, R5 TO R7) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH

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. 101820/2022 (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, ORDER WAS MADE 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:16350-DB WA No. 100333 of 2024

ORAL ORDER (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 dated 04.11.2024 is taken on record. The above writ appeal is dismissed as withdrawn. (H.T.NARENDRA PRASAD) JUDGE (VENKATESH NAIK T) JUDGE

SMM/ct-an List No.: 3 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.