Shri Mahadev S/O Nagappa Kankale vs. The Assistant Commissioner

Facts

The appellant, Shri Mahadev S/o Nagappa Kankale, a contractor, filed a writ appeal before the Karnataka High Court, Dharwad Bench. The appeal was against an order passed by a learned Single Judge of the High Court on 07.06.2024 concerning an interlocutory application (IA No. 1/2024) and a prior order dated 17.11.2023 in Writ Petition No. 101503/2023. The respondents included various tax authorities at the state and central levels, as well as the State of Karnataka and the Government of India. The appellant sought to set aside the impugned orders and obtain consequential relief. However, the appellant's counsel 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. Based on the appellant's request to withdraw, the Court dismissed the writ appeal as withdrawn. No findings were made on the merits of the original writ petition or the interlocutory application. The operative direction was solely to dismiss the appeal as withdrawn. No specific provisions of the GST Act or Rules were discussed in relation to the withdrawal.

Key Issues

1. Whether the appellant is entitled to withdraw the writ appeal as per their filed memo? The appellant's counsel filed a memo seeking leave of the Court to withdraw the appeal. No specific arguments were recorded from the appellant's side regarding the merits of the case or the prior orders. The respondents, comprising the Assistant Commissioner of Commercial Taxes (Audit-6), Belagavi, the Assistant Commissioner of Commercial Taxes (LGSTO-430), Jamakhandi, the State of Karnataka, the Government of India, the GST Council, and the Principal Chief Commissioner of Central Tax, were represented. No arguments were recorded from the respondents' side in the judgment provided, as the appeal was dismissed as withdrawn.