M/S K V Hanchinal vs. The Assistant Commissioner
Original PDF →Facts
The appellant, M/s. K. V. Hanchinal, a Class One Contractor, filed a writ appeal before the Karnataka High Court, Dharwad Bench. The appeal was against an order dated 07.06.2024 on IA No. 1/2024 and an order dated 17.11.2023 passed by a learned Single Judge in WP No. 104348/2023. The respondents included the Assistant Commissioner of Central Taxes (Audit-1), Hubballi, 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 impugned orders and allow the writ appeal with consequential relief.
Held
The Court held that the appellant's counsel had filed a memo 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 Consequently, the Court ordered that the writ appeal be dismissed as withdrawn. No specific findings were made on the merits of the original writ petition or the orders under challenge, as the appeal was disposed of based on the appellant's request for withdrawal. The ratio decidendi is that a party has the right to withdraw their appeal, and the Court will permit such withdrawal upon a formal request.
Key Issues
The primary issue before the Court was whether to allow the appellant's request to withdraw the writ appeal. The appellant, through their learned counsel, filed a memo seeking leave to withdraw the appeal. The respondents were represented, but no specific arguments were recorded in the judgment regarding the merits of the case or the withdrawal request. The Court had to decide whether to permit the withdrawal of the appeal based on the appellant's submission.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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:16353-DB WA No. 100337 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 The above writ appeal is dismissed as withdrawn.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.: 4
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.