BharatTaxGST

M/S. S. K. Trading Company vs. Assistant Commissioner Of Commercial Taxes (Audit -4)

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WP/1815/2023HC KarnatakaGSTCNR KAHC01004365202302 April 2025Bench: S.R.KRISHNA KUMAR2 pages
For Petitioner: SRI. NAVEEN G.S., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:13951 WP No. 1815 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.1815 OF 2023 (T-RES) BETWEEN: M/S. S.K. TRADING COMPANY, A PROPRIETORSHIP CONCERN, HAVING ITS OFFICE AT: NO.16 2 65 16, AMBER BUILDING, A R D’SOUZA ROAD, BENDOOR WELL, MANGALURU - 575 002. (REPRESENTED BY ITS PROPRIETOR SRI. A.C. KURIAN) …PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-4) DGSTO, VANIJYA THERIGE BHAVAN, MAIDAN ROAD, MANGALURU - 575 002. …RESPONDENT (BY SRI. K. HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 15.12.2022 IN NO.ACCT/AUD-4/MNG/2022-23 PASSED BY THE RESPONDENT AND MARKED AT ANNEXURE-E. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:13951 WP No. 1815 of 2023 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned counsel for the petitioner has filed a memo dated 29.03.2025 seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “The petitioner had challenged the reversal / denial of ITC under Section 16(2)(c) of KGST Act for the tax period July 2017 to March 2018 because of the default of the bitumen supplier – M/s Fossil Liquid and Minerals Exim Private Limited to discharge / pay the tax for the supply of goods. The petitioner seeks leave of this Hon’ble Court to withdraw the above writ petition to avail the remedy under amnesty scheme under Section 128A of the CGST / KGST Act 2017; and later to recover the tax paid from M/s Fossil Liquid and Minerals Exim Private Ltd in the ends of justice and equity.”

2.

Accordingly, petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE SV List No.: 3 Sl No.: 5

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.