M/S. Techno Offset Printers vs. The Union Of INDIA
Original PDF →WP/14703/2023HC KarnatakaGSTCNR KAHC01035347202309 April 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. SURYA KANTH C.S., ADVOCATEFor Respondent: SRI. AKASH B. SHETTY., ADVOCATE
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Cause title — parties, addresses and appearances
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NC: 2025:KHC:15143
WP NO.14703 OF 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 09TH DAY OF APRIL, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR
WRIT PETITION NO. 14703 OF 2023 (T-RES)
BETWEEN:
M/S. TECHNO OFFSET PRINTERS
(REGISTERED UNDER THE PROVISIONS OF
THE GOODS AND SERVICE TAX ACT, 2007)
NO.3/4, K.R. ROAD,
TARA SILK FARM,
BENGALURU - 560 082.
REP. BY ITS PROPRIETOR,
SRI. K.S. MADAN MOHAN.
…PETITIONER
(BY SRI. SURYA KANTH C.S., ADVOCATE)
AND:
1.
THE UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK,
NEW DELHI - 110 001.
2.
THE STATE OF KARNATAKA
REP. BY ITS SECRETARY,
DEPARTMENT OF FINANCE,
GOVERNMENT OF KARNATAKA,
AMBEDKAR VEEDHI,
BENGALURU - 560 001.
3.
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), VTK-1,
KALIDASA ROAD,
Digitally signed by
ARUNKUMAR M S
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC:15143
WP NO.14703 OF 2023
GANDHINAGAR,
BENGALURU - 560 009.
4.
THE ASSISTANT COMMISSIONER OF
COMMERCIALTAXES,
(AUDIT-3.9), DGSTO-3,
BMTC BUS STAND,
SHANTHINAGAR,
II FLOOR, K.H. ROAD,
BENGALURU - 560 027.
…RESPONDENTS
(BY SRI. AKASH B. SHETTY.,ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, PRAYING DECLARE THE
PROVISIONS OF SECTTION 16(2)(c) AND (d) OF THE CGST ACT/
SGST
ACT,
2017,
AS
BEING
ILLEGAL,
UNREASONABLE,
ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE
STRUCK DOWN AS VIOLATIVE OF ARTICLES 14, 19 AND 300A OF
THE CONSTITUTIONAL OF INDIA INSOFAR AS THE PETITIONER IS
CONCERNED; AND ETC.
THIS PETITION COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR
ORAL ORDER
Learned counsel for the petitioner has filed memo dated 04.04.2025 seeking leave of the Court to withdraw the petition as the petitioner intends to avail the One Time Settlement scheme by paying the taxes. NC: 2025:KHC:15143 WP NO.14703 OF 2023
2.
The said memo is placed on record.
3.
Accordingly, Writ Petition is dismissed as withdrawn. (S.R. KRISHNA KUMAR) JUDGE
ARK List No.: 2 Sl No.: 55
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.