Mantri Infrastructure Private LTD vs. The Union Of INDIA
Original PDF →WP/29167/2018HC KarnatakaGSTCNR KAHC01009196201820 January 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. TANMAYEE RAJKUMAR, ADVOCATEFor Respondent: SMT. M. R. VANAJA, SENIOR PANEL COUNSEL FOR R1; SRI. K.M. SHIVAYOGISWAMY, CGC FOR R2; SRI. AMITH DESHPANDE, ADV. FOR R3; SRI. HEMAKUMAR, AGA FOR R4 AND R5
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2026:KHC:2939
WP No. 29167 of 2018
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 20TH DAY OF JANUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 29167 OF 2018 (T-RES)
BETWEEN:
MANTRI INFRASTRUCTURE PRIVATE LTD.,
MANTRI HOUSE NO.41,
VITTAL MALLYA ROAD,
BENGALURU-560001,
REPRESENTED HEREIN BY ITS
DEPUTY MANAGER,
MR. RAVI SHANKAR B. S.
…PETITIONER
(BY SRI. TANMAYEE RAJKUMAR, ADVOCATE)
AND:
1.
THE UNION OF INDIA,
REPRESENTED HEREIN BY THE SECRETARY,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110001.
2.
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI-110001.
Digitally
signed by
VIDYA G R
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2026:KHC:2939
WP No. 29167 of 2018
3.
THE PRINCIPAL CHIEF COMMISSIONER
OF CENTRAL TAX, BENGALURU ZONE,
CENTRAL REVENUE BUILDINGS,
QUEENS ROAD,
BENGALURU-560001.
4.
THE STATE OF KARNATAKA,
REPRESENTED HEREIN BY THE PRINCIPAL
SECRETARY-FINANCE DEPARTMENT,
MINISTRY OF FINANCE,
GOVERNMENT OF KARNATAKA,
VIDHANA SOUDHA,
BENGALURU-560001.
5.
THE COMMISSIONER OF STATE TAX,
KARNATAKA VANIJYA THERIGE KARYALAYA,
1ST FLOOR, GANDHINAGAR,
BENGALURU-560009.
…RESPONDENTS
(BY SMT. M. R. VANAJA, SENIOR PANEL COUNSEL FOR R1;
SRI. K.M. SHIVAYOGISWAMY, CGC FOR R2;
SRI. AMITH DESHPANDE, ADV. FOR R3;
SRI. HEMAKUMAR, AGA FOR R4 AND R5)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT
THE PROVISIONS CONTAINED IN SECTIONS 17(5)(c) AND (d)
OF THE CGST AND KGST ACTS ARE ULTRA VIRES THE OBJECT
AND SCHEME BEHIND THE SAID ACTS AND ALSO ARBITRARY
AND UNCONSTITUTIONAL AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
B-GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
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HC-KAR
NC: 2026:KHC:2939
WP No. 29167 of 2018
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
ORAL ORDER
Learned counsel for the petitioner has filed a memo which reads as hereunder:
"On the instructions of the Petitioner, the Advocate for the Petitioner submits that the Petitioner would like to withdraw the present petition.
Wherefore, it is most humbly prayed that this Hon'ble Court may be pleased to take the memo on record and permit the Petitioner to withdraw above Petition, in the interests of justice and equity."
2.
In light of the same, petition is dismissed as withdrawn. (S SUNIL DUTT YADAV) JUDGE
MCR
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.