Shri Malleshappa S/O Veerappa Ganiger vs. The Commercial Tax Officer

WA/100391/2024HC KarnatakaGSTCNR KAHC02013324202408 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, Shri Malleshappa, a civil contractor, filed a writ appeal before the Karnataka High Court, Dharwad Bench, challenging an order on an interlocutory application and a previous order dated November 17, 2023, passed by a learned Single Judge in Writ Petition No. 100169/2023. The respondents include the Commercial Tax Officer (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 impugned orders and obtain consequential relief. However, the appellant's counsel later 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 was taken on record. The Court then proceeded to dismiss the writ appeal as withdrawn. No specific reasoning was provided beyond acknowledging the appellant's request and the filing of the memo. The operative direction was the dismissal of the appeal as withdrawn.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 seeking this leave. The respondents did not appear to contest the withdrawal. The Court had to decide whether to allow the withdrawal of the appeal based on the appellant's request.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC-D:16363-DB WA No. 100391 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. 100391 OF 2024 (T-RES) BETWEEN: SHRI. MALLESHAPPA S/O. VEERAPPA GANIGER, AGE. 58 YEARS, OCC. CIVIL CONTRACTOR, R/O. 1399/2, TQ. RON, HOLE ALUR-582203, DIST. GADAG. …APPELLANT (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, (AUDIT), 1ST FLOOR, ’NISARGA’ MULGUND ROAD, GADAG-582103. 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:16363-DB WA No. 100391 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, VASANTH 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

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. 100169/2023 (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:16363-DB WA No. 100391 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.: 14

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.