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M/S Sangamesh Hardware vs. The Union Of INDIA And Ors

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WP/201584/2022HC KarnatakaGSTCNR KAHC03004865202209 September 2025Bench: JYOTI MULIMANI3 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI.SUDHIRSINGH R.VIJAPUR., DSGI., FOR R1; SRI. GIRISH S. HULMANI., ADVOCATE FOR R2 & R3; SRI. SHESHADRI JAISHANKAR M., AGA FOR R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:5242 WP No. 201584 of 2022 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO.201584 OF 2022 (T-RES) BETWEEN: M/S SANGAMESH HARDWARE, BY ITS PROPRIETORSHIP, SRI. BASWARAJ MANDAKNALLI, R/O 18/14, NEAR SARDAR PATEL CHOWK, HUMNABAD, TQ. HUMNABAD, DIST. BIDAR. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, SOUTH BLOCK, NEW DELHI-110001. 2. THE OFFICE OF THE ASSISTANT COMMISSIONERS CENTRAL TAX (CGST) & CENTRAL EXCISE, GULBARGA DIVISION, BEHIND TV STATION, REVANSIDDESHWAR COLONY, KALABURAGI-585104. 3. THE SUPERINTENDENT OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CENTRAL TAX (CGST) AND CENTRAL EXCISE, Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:5242 WP No. 201584 of 2022 OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX (CGST) AND CENTRAL EXCISE, MIG NO.24, KHB COLONY, RANGE BIDAR, BIDAR-585401. 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO, KARNATAKA GOODS AND SERVICE TAXES OFFICE, BIDAR-585401. …RESPONDENTS (BY SRI.SUDHIRSINGH R.VIJAPUR., DSGI., FOR R1; SRI. GIRISH S. HULMANI., ADVOCATE FOR R2 & R3; SRI. SHESHADRI JAISHANKAR M., AGA FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER Sri.Sandeep Vijaykumar., counsel for the petitioner and Sri.Sheshadri Jaishankar.M., AGA for respondent No.4 have appeared in person. Sri.Girish S.Hulmani., counsel for respondents 2 and 3 has appeared through video conferencing. Counsel for the petitioner submits that a memo has been filed stating that the petitioner may be permitted to withdraw HC-KAR NC: 2025:KHC-K:5242 WP No. 201584 of 2022

the Writ Petition. Counsel therefore, submits that the memo may be taken on record and the Writ Petition may be dismissed as withdrawn. When queried, counsel for the petitioner submits that a conscious decision is taken by him and the petitioner to withdraw the petition and if an order is passed, they shall not seek for recalling the order or file review petition. The oral submission made by counsel for the petitioner and the memo is placed on record. The Writ Petition is dismissed as withdrawn. (JYOTI MULIMANI) JUDGE MRP,VNR List No.: 1 Sl No.: 8

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.