Cause title — parties, addresses and appearances
- 1 -
NC: 2024:KHC-D:16256
WP No. 101067 of 2024
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 7TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO.101067 OF 2024 (T-RES)
BETWEEN:
M/S. A K HOSANAGADI,
REP. BY ITS PROPRIETOR,
SHRI. AMARESH K. HOSANAGADI,
NEAR VATSALAYA HOSPITAL,
K. C. RANI ROAD, GADAG – 582 101,
…PETITIONER
(BY SRI H. R. KAMBIYAVAR, ADVOCATE)
AND:
1.
THE ASSISTANT COMMISSIONER,
OF CENTRAL TAX AND CENTRAL EXECISE,
CENTRAL GST, LGSTO - 350,
DHARWAD DIVISION, 2ND FLOOR,
C. R. BUILDING, NAVANAGAR,
HUBBALLI – 580 025.
2.
THE PRINCIPAL COMMISSIONER OF
CENTRAL TAX AND CENTRAL EXCISE
GADAG A RANGE, BELAGAVI,
GST COMMISSIONERATE.
3.
THE PRINCIPAL CHIEF COMMISSIONER
OF CENTRAL TAX, 1, QUEENS ROAD,
VASANTH NAGAR, BENGALURU,
KARNATAKA – 560 001.
4.
THE COMMISSIONER OF COMMERCIAL TAX GST,
VANIJYA BHAVAN, GANDHINAGAR,
BENGALURU – 560 009.
5.
THE STATE OF KARNATAKA,
REP. BY ITS PRINCIPAL SECRETARY,
Digitally signed
by SAROJA
HANGARAKI
Location: High
Court of
Karnataka
- 2 -
NC: 2024:KHC-D:16256
WP No. 101067 of 2024
FINANCE DEPARTMENT,
GOVERNMENT OF KARNATAKA,
BENGALURU – 560 001.
6.
THE ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES, (AUDIT,
INTELLIGENCE AND SAMANAYA),
GST, VANIJYA BHAVAN, GANDHINAGAR,
BENGALURU – 560 009.
7.
GOVERNMENT OF INDIA,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
REPT. BY CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NEW DELHI – 110 008
…RESPONDENTS
(BY SRI SHIVAPRABHU HIREMATH, AGA FOR R4, R5 AND R6;
SRI GIRISH HULMANI, STANDING COUNSEL FOR R1 TO R3;
SRI SHIVARAJ S. BALLOLLI, ADVOCATE FOR R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OF
CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF
CERTIORARI QUASHING THE ORDER ISSUED UNDER SECTION 73 OF
THE ACT FOR THE PERIOD F.Y.2017-18 AND F.Y.2018-19 BEARING
NO.BEL-EXCUS-000-DHAR-AC-KR-080-2023-2024 DATED02.11.2023
VIDE (ANNEXURE-G) AND ETC.,
THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM:
THE HON'BLE MR. JUSTICE C.M. POONACHA
- 3 -
NC: 2024:KHC-D:16256
WP No. 101067 of 2024
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA)
Learned counsel for the petitioner has filed a memo for withdrawal of the writ petition, which reads as follows: “MEMO FOR WITHDRAWAL
Advocate for Petitioner most respectfully prays that, in the top noted case the Petitioner has challenged the validity and legality of order U/s 73(1) r/w section 50 and r/w Rule 88B of the Central Goods and Service Tax act, 2017 ('CGST Act' for brevity) vide Annexure G to the petition. However, at present the Government announced amnesty scheme to the tax payers. Wherefore, the Petitioner most humbly pray this Hon'ble Court that, the top said case may kindly permit to withdraw the Petition, with liberty to avail the benefit of recent Government amnesty schemes, in the interest of Justice and equity.”
In view of the same, the above writ petition is dismissed as withdrawn with liberty to the petitioner to avail the benefit under the amnesty scheme. (C.M. POONACHA) JUDGE
SSP CT-ASC List No.: 1 Sl No.: 8
