Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:41385
WP No. 14589 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 15TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 14589 OF 2025 (T-RES)
BETWEEN:
M/S PROMOLAND
NO.25, V N PLAZA, J NO.3RD STREET,
BRIGADE CROSS ROAD,
BENGALURU - 560 025
(REPRESENTED BY ITS PARTNER
SRI. SHABU VASUDEVAN)
REGISTERED UNDER THE
PROVISIONS OF THE GOODS AND SERVICE TAX ACT 2007
…PETITIONER
(BY SRI. MADHUKAR NADIG, ADVOCATE)
AND:
1.
THE UNION OF INDIA
THROUGH ITS SECRETARY, (REVENUE)
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI - 110 001.
2.
THE STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF FINANCE,
GOVERNMENT OF KARNATAKA,
AMBEDKAR VEEDHI,
BENGALURU - 560 001.
3.
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), VTK-1, KALIDASA ROAD,
GANDHINAGAR,
BENGLURU - 560 009.
Digitally
signed by
CHANDANA B
M
Location:
High Court of
Karnataka
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HC-KAR
NC: 2025:KHC:41385
WP No. 14589 of 2025
4.
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,
LGSTO-40, 1ST FLOOR,
VTK-2, RAJENDRANAGAR,
KORAMANGALA,
BENGLURU - 560 047.
…RESPONDENTS
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO HOLD AND DECLARE
SECTION 16(2)(C) OF THE CGST ACT / KGST ACT TO BE
UNCONSTITUTIONAL AND AGAINST THE SCHEME OF THE CGST
ACT / KGST ACT.TO ISSUE WRIT OF MANDAMUS AND / OR ANY
OTHER APPROPRIATE WRITS TO BE READ DOWN SECTION
16(2)(c) OF THE CGST ACT / KGST ACTAND 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 On 15.09.2025, this Court passed the following order:
"A week's time is granted to comply with the office objections, failing which the petition stands dismissed for its non prosecution.
In the event they stand complied as on today, those matters shall be listed on the ensuing days of the respective matters being given."
2.Despite the said order, the petitioner has not complied with the office objections even as on today and consequently, in view of the said peremptory order, the petition stands dismissed for non-prosecution. HC-KAR NC: 2025:KHC:41385 WP No. 14589 of 2025
Further, liberty is reserved in favour of the petitioner to seek recalling/revival of this order, if the occasion so arises. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 27