Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC-D:8312
WP No. 106439 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 3RD DAY OF JULY 2025
BEFORE
THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR
WRIT PETITION NO. 106439 OF 2024 (T-RES)
BETWEEN:
SHRI PRAHALAD PUJAR,
CTS NO.191A/1C/1, BEHIND GIRLS SCHOOL,
VIVEKANANDA NAGAR, EXTENSION AREA,
BAGALKOT, BAGALKOT DISTRICT, KARNATAKA-587101,
AGED ABOUT 70 YEARS.
…PETITIONER
(BY SRI. PRASANNA N. URALA, ADVOCATE)
AND:
1.
SUPERINTENDENT OF CENTRAL TAX
HUBBALLI DIVISION, CR BUILDING, NAVANGAR,
HUBBALLI, KARNATAKA -580025.
2.
ADDITIONAL COMMISSIONER (PREV)
OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL
TAX AND CENTRAL EXCISE, BELAGAVI
COMMISSIONERATE NO.71, CLUB ROAD,
BELAGAVI, KARNATAKA-590 001.
3.
STATE OF KARNATAKA,
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY,
NO.255, VIDHAN SOUDHA, KARNATAKA-560001.
…RESPONDENTS
(BY SRI. GIRISH HULMANI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO
A. QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE
OF CERTIORARI, THE SUMMONS ISSUED U/S 70 OF THE
CENTRAL GOODS AND SERVICES TAX ACT, 2017 BEARING
NO.CBIC-DIN 20240857TC00008238E8 DATED 03.08.2024
ISSUED BY THE 1ST RESPONDENT IN ANNEXURE-A AS
UNLAWFUL, ILLEGAL, ARBITRARY, WITHOUT JURISDICTION
VIJAYALAKSHMI
M KANKUPPI
Location: HIGH
COURT OF
KARNATAKA
DHARWAD
BENCH
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HC-KAR
NC: 2025:KHC-D:8312
WP No. 106439 of 2024
AND CONTRARY TO THE PROVISIONS OF THE CENTRAL
GOODS AND SERVICES TAX ACT, 2017 ALONG WITH THE
ATTENDANT ACTIONS.
B. QUASH BY AN ORDER, WRIT OR DIRECTION IN THE NATURE
OF CERTIORARI, AN UNSIGNED SHOW CAUSE NOTICE ISSUED
U/S 74(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT,
2017 DATED 05.08.2024 BEARING NO.CBIC DIN NO. DIN-
20240857TC0000558855 BY THE 2ND RESPONDENT ALONG
WITH THE CORRIGENDUM THEREIN IN ANNEXURE-C AS
UNLAWFUL, ILLEGAL, ARBITRARY, WITHOUT JURISDICTION
AND ULTRA VIRES THE CONSTITUTION OF INDIA AND THE
PROVISIONS OF THE CENTRAL GOODS AND SERVICES TAX
ACT, 2017 ALONG WITH THE ATTENDANT ACTIONS AND ETC.
THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR)
1.Learned counsel Sri.Girish Hulmani is directed to take notice for respondent Nos.1 to 3. 2. Learned counsel for the petitioner has filed a memo, which reads as under: “The Petitioner respectfully submits as follows: 1) The Petitioner had filed the above Writ Petition challenging the issuance of Show Cause Notice under Section 74(1) of the CGST/KGST Act, 2017, bearing No. 66/2024-25 dated 05.08.2024, issued by the 2nd Respondent, which is enclosed as Annexure "C" to the Writ Petition. HC-KAR NC: 2025:KHC-D:8312 WP No. 106439 of 2024
2) The 2nd Respondent subsequent to the filing of the Writ Petition, has dropped the above said proceedings initiated under Section 74(1) of the CGST/KGST Act, 2017. 3) In view of the above, it is respectfully submitted that the present petition has become infructuous and therefore, the Petitioner wishes to withdraw the same with liberty. 4) The Petitioner accordingly prays that this Hon'ble Court may be pleased to permit the withdrawal of the present Writ Petition with liberty and dispose of the petition accordingly.”
3.In view of the respondent-authorities having dropped the proceedings initiated under Section 74(1) of the CGST/KGST Act, 2017 and a memo having been filed by the petitioner, this petition is dismissed as withdrawn. (PRADEEP SINGH YERUR) JUDGE
KGK CT-MCK List No.: 2 Sl No.: 23
