Shri. Basagoud S/O. Bhagavantgouda Patil vs. The Assistant Commissioner Of Commercial Taxes (Audit)

Facts

The appellant, Shri. Basagoud, a contractor, filed a writ appeal before the Karnataka High Court, Dharwad Bench, challenging an order dated 07.06.2024 passed by a learned Single Judge of the same court in WP No. 104164/2022. The respondents include the Assistant Commissioner of Commercial Taxes (Audit), 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. However, the appellant subsequently filed a memo seeking leave to withdraw the appeal.

Held

The Court considered the memo filed by the learned counsel for the appellant seeking leave to withdraw the appeal. The memo dated 04.11.2024 was taken on record. Consequently, the Court ordered that the writ appeal be dismissed as withdrawn. The reasoning for this decision is solely based on the appellant's explicit request to withdraw the appeal. No other substantive issues related to GST law or the merits of the original writ petition were addressed or decided by the Division Bench in this order.

Key Issues

The primary issue before the Court was whether the appellant should be granted leave to withdraw the writ appeal. The appellant, through their counsel, filed a memo dated 04.11.2024 requesting permission to withdraw the appeal. The respondents were present, represented by their respective counsel. The Court was therefore tasked with deciding whether to allow the withdrawal of the appeal based on the appellant's request. No specific arguments were recorded from the respondents regarding the withdrawal request, as the matter proceeded based on the appellant's memo.