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M/S Sri Krishna Spinning And Weaving Mills PVT LTD vs. The Assistant Commissioner Of Commercial Taxes

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WP/40081/2019HC KarnatakaGSTCNR KAHC01026199201914 August 2025Bench: M.NAGAPRASANNA4 pages
For Petitioner: SRI. HARISH M.S, ADVOCATE (ABSENTFor Respondent: SRI. K. HEMA KUMAR, ADVOCATE FOR R1 AND R3; SRI. SUSHAL TIWARI, ADVOCATE FOR R2

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:31479 WP No. 40081 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 40081 OF 2019 (T-RES) BETWEEN: M/S. SRI KRISHNA SPINNING AND WEAVING MILLS PVT. LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, NO.001, MILL BUILDING, UTTARAHALLI MAIN ROAD, SUBRAMANYAPURA, BANGALORE - 560 061, REPRESENTED BY ITS MANAGING DIRECTOR, MR. Y.G. MADHUSUDHAN, S/O. Y.S. GOPALAKRISHNA SETTY, AGED ABOUT 77 YEARS. …PETITIONER (BY SRI. HARISH M.S, ADVOCATE (ABSENT)) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICES TAX OFFICE-60, NO.642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:31479 WP No. 40081 of 2019 RAJARAJESHWARINAGAR, BANGALORE - 560 098. 2. THE UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS SECRETARY. 3. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, M.S. BUILDING, BANGALORE - 560 001, REPRESENTED BY ITS PRINCIPAL SECRETARY. …RESPONDENTS (BY SRI. K. HEMA KUMAR, ADVOCATE FOR R1 AND R3; SRI. SUSHAL TIWARI, ADVOCATE FOR R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-DECLARE THAT, THAT PART OF THE RULE 89(5) OF CGST RULES RESTRICTING THE INPUT TAX CREDIT ON SERVICES, CAPITAL GOOD AND TRANSITION CREDIT IS ULTRAVIRES SECTIONS 2(62)(63) AND 54 OF THE CGST ACT, 2017 AND ALSO VIOLATIVE OF ARTICLES 286, 301, 302, 303 AND 304 OF THE CONSTITUTION OF INDIA THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:31479 WP No. 40081 of 2019 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER

The coordinate bench of this court on 02.06.2025 had passed the following order: "None appears for the petitioner.

The Office Note reads that the learned counsel for the petitioner has not served the copies of the petition on the learned standing counsel for the second respondent for a period of over one and half years.

This Court could infer lack of diligence justifying the dismissal of the petition for default, but to extend another opportunity, after informing Ms. Jyoti M, the learned High Court Government Pleader for the first and third respondents, the office is directed to re-list this petition on 11.06.2025 observing that if the needful is not reported by the next date of hearing, the petition could be dismissed for default."

2.

The co-ordinate bench was clear that for a period of one and a half year the copy was not served and nobody was present. The matter was again listed before the court on 03.07.2025. A submission is made that the papers were misplaced and the needful would be done by the next one week. Four weeks have passed by, needful is neither done nor the petitioner is present. HC-KAR NC: 2025:KHC:31479 WP No. 40081 of 2019

3.

In the light of the order passed on 02.06.2025, the petition stands rejected for its non-prosecution. (M.NAGAPRASANNA) JUDGE

JY List No.: 1 Sl No.: 2 CT: BHK

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.