Cause title — parties, addresses and appearances
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NC: 2024:KHC:40926
WP No. 15432 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF OCTOBER, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 15432 OF 2023 (T-RES)
BETWEEN:
M/S SRI. BANASHANKARI INDUSTRIES
INCORPORATED UNDER THE PARTNERSHIP ACT,
REP BY ITS MANAGING PARTNER,
MR. S.S. GADDIGOUDAR,
AGED ABOUT 51 YEARS,
NO.45, 2ND CROSS, NANDAGOKULA LAYOUT,
NEAR OLD MANJUSHRI GARMENT,
THIGALARAPALYA MAIN ROAD,
3RD PHASE,
PEENYA INDUSTRIAL AREA,
BENGALURU-560 058.
…PETITIONER
(BY SRI. SHANKARE GOWDA M.N., ADVOCATE)
AND:
1.
ADDITIONAL COMMISSIONER OF GST
APPEALS-II, TRAFFIC TRANSIT MANAGEMENT
CENTRE,
BMTC BUILDING, 4TH FLOOR,
ABOVE BMTC BUSTAND,
DOMMALURU,
OLD AIRPORT ROAD,
BENGALURU-560 071.
2.
THE ASSISTANT COMMISSIONER,
CENTRAL TAX,
Digitally
signed by
Vandana S
Location:
HIGH
COURT OF
KARNATAKA
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NC: 2024:KHC:40926
WP No. 15432 of 2023
GOODS AND SERVICES TAX,
NWD-II DIVISION,
BENGALURU NORTH WEST COMMISSIONERATE,
2ND FLOOR, BMTC BUS STAND COMPLEX,
SHIVAJINAGAR,
BENGALURU-560 051.
…RESPONDENTS
(BY SRI. AKASH B SHETTY, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE
IMPUGNED ORDER DATED 9.3.2023 IN GST A.NO.167/2022-23
A-II(JC) U/S 107 OF THE CGST / KGST ACTS AND SUMMARY
OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE
AUTHORITY DATED 9.3.2023 IN IA NO.357/2022-23/JC-
AII/GST (ANNEXURE G AND G1) ISSUED BY THE R-1 UNDER
CGST / KGST ACTS BY CONDONING THE DELAY OF SEVEN
DAYS IN FILING THE APPEAL AFTER THE EXPIRY OF EXTENDED
PERIOD OF ONE MONTH U/S 107(4) OF THE CGST / KGST
ACTS AND TO DIRECT THE R-1 TO CONSIDERED THE APPEAL
ON MERITS, IN THE PETITIONERS CASE AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
Learned counsel for the petitioner has filed a memo seeking leave of this court to withdraw the petition.
2.The memo dated 17.09.2024 reads as under: "In view of the Notification issued by the Govt. of India in Notification No.53/2023 CT, dated 02.11.2023 extending the time limit to file the appeal before the First NC: 2024:KHC:40926 WP No. 15432 of 2023
Appellate Authority, the Petitioner has filed an appeal before the Appellate Authority. Hence, this memo praying this Hon'ble Court to permit the Petitioner to withdraw the above said petition.
In this regard, a copy of the letter dated 13.09.2024 written by the Petitioner to the counsel requesting to withdraw the petition for the above said reason is enclosed herewith.
It is prayed that this Hon'ble High Court may be pleased to permit the Petitioner to withdraw the above said petition in the Petitioner's case in the interest of justice."
4.Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE
SS List No.: 1 Sl No.: 0
