BharatTaxGST

M/S Geergae Service Station vs. The State Of Karnataka

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WP/10815/2024HC KarnatakaGSTCNR KAHC01022362202427 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. K. M. SHIVAYOGISWAMY, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA
AI SummaryDismissed

Facts

The petitioner filed a writ petition challenging an order levying tax, interest, and penalty under Section 73(9) of the CGST Act. Subsequently, Section 128A was inserted, allowing for waiver of interest or penalty under certain conditions, including withdrawal of pending appeals or writ petitions.

Held

The Court allowed the petitioner to withdraw the writ petition. This withdrawal was permitted to enable the petitioner to file an application for waiver of interest and penalty under a new provision.

Key Issues

The primary issue was the petitioner's intent to avail the waiver provisions for interest and penalty, which necessitated withdrawing the ongoing writ petition.

Sections Cited

Section 73, Section 128A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:13169 WP No. 10815 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10815 OF 2024 (T-RES) BETWEEN: M/S. GEERGAE SERVICE STATION, PROPRIETORSHIP CONCERN. SURVEY NO 13/2, VADDANA HALLI, BRAMASANDRA GATE, N. H., SIRA - 572 125. (REPRESENTED BY ITS PROP: C. R. UMESH, AGED 56 YEARS) …PETITIONER (BY SRI. K. M. SHIVAYOGISWAMY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU - 560 001. 2. THE COMMERCIAL TAX OFFICER, GOODS AND SERVICE TAX SUB OFFICE 173, VIDYANAGARA, NEAR PARK, SIRA - 572 137. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT DECLARING THE PROVISIONS OF SEC 16(4) OF CGST Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:13169 WP No. 10815 of 2024 ACT/SGST ACT, 2017, AS BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK. DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTION OF INDIA 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 a memo seeking leave of this Court to withdraw the petition, which reads as under: "It is submitted that the petitioner has filed the above writ petition challenging the impugned order passed under Section 73(9) of the CGST Act, levying tax, interest and penalty in relation to the assessment period 2019-20. It is submitted that Section 128A of CGST/KGST Act, has been inserted by Finance Act No.15 of 2024, in respect of waiver of interest or penalty or both relating to demands raised under Section 73 of CGST Act, with certain conditions. One of the conditions is to withdraw any appeal or writ petition filed by the person, is pending before the appellate authority or Court as the case may be before making an application for waiver of interest or penalty. The petitioner intends to file an application for waiver of interest and penalty as per Notification No.21/2024-Central Tax dated 08.10.2024, hence, the above writ petition may kindly be permitted to be withdrawn, subject to granting liberty to NC: 2025:KHC:13169 WP No. 10815 of 2024

challenge the order, if the application has been rejected in the interest of justice and equity."

2.

The aforesaid memo is taken on record.

3.

Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

NS CT:TSM List No.: 1 Sl No.: 61

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.