Colife Adisory Private Limited vs. The Deputy Commissioner Of Commercial Taxes (Audit)
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs: "a. Issue a writ in the nature of mandamus or any other appropriate writ declaring the Order No.DGSTO-5/DC- 5.9/ADJ-111/2023-24 passed by Respondent No.1 dated 25.04.2024 (Annexure-A) issued by Respondent No.1 as being void, arbitrary, illegal, without juri iction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. b. Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice."
Learned counsel for the petitioner has filed an application I.A.1/2025 seeking withdrawal of the petition, which reads as under:- HC-KAR NC: 2025:KHC:40166 " Application for Permission to withdraw the present mater on behalf of the petitioner. MOST RESPECTFULLY SHOWETH:-
That the present matter is pending before this Hon'ble Court.
That pertaining to the subsequent Financial Years, on similar issued, is pending before the appellate authority. Petitioner seeks liberty to withdraw the present writ petition and pursue the appellate remedy before the said Authority.
That the present withdrawal is without prejudice to the rights and contentions of the Petitioner on merits in any proceedings, the Petitioner seeks leave of this Hon'ble Court to withdraw the present Petition and approach the First appellate authority to pursue the appeal remedy, further the petition seek direction from Hon'ble Court, to consider the amount of Rs. 1,69,12,958/- which was recovered from Petitioners electronic credit ledger as pre-deposit amounting to Rs. 54,95,980/-, which is a mandatory compliance under Section 107(6) (b0 of the CGST Act, 2017. PRAYER
a) Permit the Petitioner to withdraw the present writ petition; and b) Grant liberty to the Petitioner to pursue appropriate appellate remedies in accordance with law within a period of 4 weeks.
c) Consider the amount recovered as sufficient compliance for payment of pre-deposit required to file an HC-KAR NC: 2025:KHC:40166 appeal to the First Appellate Authority under Section 107(4) (b) of the CGST Act, 2017; and d) Pass such further order(s) as this Hon'ble Court may deem fit favour of Petitioner in the interest of justice."
Accepting the reasons stated in the Affidavit filed in support of the application, I.A.1/2025 is hereby allowed. Petitioner is permitted to withdraw the present petition with liberty to file an appeal. If such an appeal is filed within a period of four weeks from today, the period during which the present petition was pending i.e., from 01.08.2024 till today shall stand excluded under Section 14 of the Limitation Act. (S.R.KRISHNA KUMAR) JUDGE
Srl. List No.: 2 Sl No.: 96
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.