M/S Acero Nutech Structurals vs. The Joint Commissioner Of
Original PDF →WP/9514/2024HC KarnatakaGSTCNR KAHC01016372202415 October 2025Bench: S.R.KRISHNA KUMAR2 pages
For Petitioner: SRI NAGENDRA NAIK R, ADVOCATEFor Respondent: SMT. JYOTI M MARADI, HCGP FOR R-1 & R-2
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:41057
WP No. 9514 of 2024
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. 9514 OF 2024 (T-RES)
BETWEEN:
M/S ACERO NUTECH STRUCTURALS
PRIVATE LIMITED,
SY NO.92, CHANNAKAL VILLAGE,
MASTHI ROAD, MALUR, KOLAR-563 130.
GSTIN: 29AAMCA149M1ZZ,
REP. BY ITS DIRECTOR,
PVT LTD., COMPANY INCORPORATED
UNDER COMPANIES ACT 1956.
…PETITIONER
(BY SRI NAGENDRA NAIK R, ADVOCATE)
AND:
1.
THE JOINT COMMISSIONER OF
COMMERCIAL TAXES,
(APPEALS)-4, TTMC B BLOCK,
BMTC BUILDING 2ND FLOOR,
SHANTHINAGAR, BANGALORE-560 027,
2.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
44PF+ PQP, ANTHARAGANGE MAIN ROAD,
KUVEMPU NAGAR, KOLAR,
KARNATAKA-563101
…RESPONDENTS
(BY SMT. JYOTI M MARADI, HCGP FOR R-1 & R-2)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
CONSTITUTION OF INDIA PRAYING TO A) QUASH THE ORDER DATED
31/10/2023 BEARING NO. T. NO-814/2023-24 PASSED BY R-1 UNDER
SECTION 107(11) OF KARNATAKA GOODS AND SERVICES TAX ACT 2017
AND CGST ACT 2017 AS PER ANNEXURE-A ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
Digitally signed
by NANDINI R
Location: HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2025:KHC:41057
WP No. 9514 of 2024
CORAM:
HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
1.
Learned counsel for the petitioner has filed a memo dated 15.10.2025 stating that the respondents have already refunded the excess tax collected (ITC) and therefore, the petition becomes infructuous.
2.
The said memo is placed on record.
3.
Accordingly, the writ petition is dismissed as having become infructuous. (S.R.KRISHNA KUMAR) JUDGE
tsn* List No.: 2 Sl No.: 19
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.