Sri Venkateshwara Super Market vs. Asst. Commissioner Of Commercial Taxes And Ors
Original PDF →WP/200687/2023HC KarnatakaGSTCNR KAHC03001768202301 April 2025Bench: CHILLAKUR SUMALATHA3 pages
For Petitioner: SRI. GOPALKRISHNA B. YADAV, ADVOCATEFor Respondent: SRI. SUDHIRSINGH R VIJAPUR, DSGI FOR R2
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
- 1 -
NC: 2025:KHC-K:2057
WP No. 200687 of 2023
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
DATED THIS THE 1ST DAY OF APRIL, 2025
BEFORE
THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
WRIT PETITION NO.200687 OF 2023 (T-RES)
BETWEEN:
SRI VENKATESHWARA SUPER MARKET,
AT 123478910111213, ASIAN MALL,
KBN HOSPITAL, STATION ROAD,
KALABURAGI – 585 102.
REP. BY ITS PROPRIETOR,
SRI AKASH D. BACHA,
SON OF SRI D.R.BACHA,
AGED: 35 YEARS,
…PETITIONER
(BY SRI. GOPALKRISHNA B. YADAV, ADVOCATE)
AND:
1.
ASST. COMMISSIONER OF COMMERCIAL TAXES,
LGSTO-525, KALABURAGI,
NEAR RAILWAY STATION,
KALABURAGI - 585 102.
THE PROPER OFFICER UNDER THE
CGST/KGST ACT, 2017.
2.
UNION OF INDIA
MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI – 110 001
REPRESENTED BY SECRETARY.
3.
CENTRAL BOARD OF INDIRECT TAXES
& CUSTOMS, NORTH BLOCK,
NEW DELHI – 110 001.
REP. BY ITS CHAIRMAN
…RESPONDENTS
(BY SRI. SUDHIRSINGH R VIJAPUR, DSGI FOR R2)
Digitally signed
by VARSHA N
RASALKAR
Location: High
Court Of
Karnataka
- 2 -
NC: 2025:KHC-K:2057
WP No. 200687 of 2023
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF
MANDAMUS OR ANY OTHER APPROPRIATE WRIT OR ORDER OR
DIRECTION
DECLARING
INSOFAR
THE
PETITIONER
IS
CONCERNED THAT THE SECTION 16(4) OF THE CENTRAL
GOODS AND SERVICES TAX ACT, 2017 (HEREINAFTER CALLED
THE CGST ACT) AND SECTION 16(4) OF THE KARNATAKA
GOODS AND SERVICES TAX ACT, 2017 (HEREIN AFTER CALLED
THE KGST ACT) DENYING ENTITLEMENT OF INPUT TAX CREDIT
IN RESPECT OF ANY INVOICE OR DEBIT NOTE FOR SUPPLY OF
GOODS OR SERVICES OR BOTH AFTER THE DUE DATE OF
FURNISHING OF THE RETURN UNDER SECTION 39 FOR THE
MONTH OF SEPTEMBER FOLLOWING THE END OF THE
FINANCIAL YEAR TO WHICH SUCH INVOICE OR DEBIT NOTE
PERTAINS OF THE RELEVANT ANNUAL RETURN IS VIOLATIVE
OF ARTICLE 14 AND 300A OF THE CONSTITUTION OF INDIA.
PRINTED COPY OF SECTION 16 IS ENCLOSED AS ANNEXURE- A
AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM:
HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
- 3 -
NC: 2025:KHC-K:2057
WP No. 200687 of 2023
(PER: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA)
Sri.Gopalkrishna B.Yadav, learned counsel for the petitioner seeks permission to withdraw the writ petition.
2.
Permission as prayed for is accorded. Writ petition is dismissed as withdrawn. (Dr.CHILLAKUR SUMALATHA) JUDGE
VNR List No.: 1 Sl No.: 55 CT: NI
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.