Sri. Rahimansab S/O Davalsab Doddamani vs. The Assistant Commissioner

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WA/100351/2024HC KarnatakaGSTCNR KAHC02011494202408 November 2024Bench: H.T.NARENDRA PRASAD,VENKATESH NAIK T3 pages
For Respondent: SRI. PRAVEEN K. UPPAR, AGA FOR R1 & R2; SRI. SHIVARAJ BALLOLLI, ADV. FOR R3 TO R5
AI SummaryDismissed

Facts

The appellant, Sri. Rahimansab, a PWD contractor, filed a writ appeal before the Karnataka High Court, Dharwad Bench, challenging an order dated 17.11.2023 passed by a learned Single Judge of the same court in WP No. 104529/2022. The appellant sought to set aside the Single Judge's order and allow the writ appeal with consequential relief. The respondents included 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 No.1. The appeal was filed under Section 4 of the Karnataka High Court Act, 1961.

Held

The Court took on record the memo dated 04.11.2024 filed by the learned counsel for the appellant seeking leave to withdraw the appeal. Consequently, the Court dismissed the writ appeal as withdrawn. No specific findings were made on the merits of the original writ petition or the grounds of appeal, as the matter was concluded by the appellant's decision to withdraw.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was to consider 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 The respondents did not present any arguments as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:16359-DB WA No. 100351 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. 100351 OF 2024 (T-RES) BETWEEN: SRI. RAHIMANSAB S/O. DAVALSAB DODDAMANI, AGE. 51 YEARS, OCC. PWD CONTRACTOR, R/O. NEAR GOVT. PRIMARY SCHOOL, H.NO. 312, HIREBANNIGOL-583227, TQ. KUSTAGI, DIST. KOPPAL, GSTIN.29ATAPD1141L1ZY. …APPELLANT (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT), OPP. IB, KINNAL ROAD, KOPPAL 583231. 2. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560001. Digitally signed by JAGADISH T R Location: High Court of Karnataka, Dharwad Bench - 2 - NC: 2024:KHC-D:16359-DB WA No. 100351 of 2024 3. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 4. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 5. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX NO.1, QUEENS ROAD, VASANATH NAGAR, BENGALURU 560001. …RESPONDENTS (BY SRI. PRAVEEN K. UPPAR, AGA FOR R1 & R2; SRI. SHIVARAJ BALLOLLI, ADV. FOR R3 TO R5) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH

DATED. 17.11.2023 PASSED BY THE LD. SINGLE JUDGE OF THIS HON’BLE COURT IN WP NO. 104529/2022 (T-RES) AND ALLOW THE ABOVE NUMBERED WRIT APPEAL WITH CONSEQUENTIAL RELIEF(S) AS PRAYED FOR TIN 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:16359-DB WA No. 100351 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.: 10

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.