M/S Sharadaha Agencies Food Contractor vs. Union Of INDIA

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WP/3216/2024HC KarnatakaGSTCNR KAHC01005704202421 March 2025Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. MOHAMMED SHAKEEB., ADVOCATEFor Respondent: SRI. VAIBHAV RAVI MALIMATH., ADVOCATE FOR R1 SRI K HEMA KUMAR, AGA FOR R2 TO R4
AI SummaryDismissed

Facts

The petitioner filed a writ petition challenging a notification issued by the Union of India. Subsequently, the petitioner filed a memo seeking to withdraw the petition.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The petitioner intended to pursue a remedy under Section 128A of the CGST Act.

Key Issues

The primary issue was whether the petitioner should be allowed to withdraw the writ petition to pursue an alternative remedy under the CGST Act.

Sections Cited

Section 128A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12080 WP No. 3216 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3216 OF 2024 (T-RES) BETWEEN: M/S SHARADAHA AGENCIES FOOD CONTRACTOR LOCATED AT 01, KADURAHALLI, KADUR - 577228 THROUGH ITS PROPRIETOR, MR. CHANDRAPPA, S/O GOVINDAPPA AGED ABOUT 80 YEARS, R/O KADURAHALLI GRAMA, KADURAHALLI, CHIKKAMAGALURU KARNATAKA - 577548 …PETITIONER (BY SRI. MOHAMMED SHAKEEB.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, 77-A NORTH BLOCK, NEW DELHI - 110001 2. STATE OF KARNATAKA THROUGH ITS SECRETARY, MINISTRY OF FINANCE, ROOM NO. 208, 2ND FLOOR, VIDHANA SOUDHA, BANGALORE - 560001 Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:12080 WP No. 3216 of 2024 3. COMMISSIONER OF COMMERCIAL TAXES KARNATAKA VANIJYA THERIGE KARYALAYA- 1ST FLOOR GANDHINAGAR, BENGALURU - 560009 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-5), VANIJYA THERIGE BHAVANA, NEAR 100 FEET ROAD, 12TH CROSS, A BLOCK, GOPALAGOWDA EXTENSION, SHIMOGA - 577205 …RESPONDENTS (BY SRI. VAIBHAV RAVI MALIMATH.,ADVOCATE FOR R1 SRI K HEMA KUMAR, AGA FOR R2 TO R4) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION NO.09/2023- CENTRAL TAX DTD 31.03.2023 ANNEXURE-A ISSUED BY THE R1 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

1.

Learned counsel for the petitioner has filed a memo seeking permission of the Court to withdraw the petition.

2.

Memo reads as under:

The Petitioner most humbly prays that this Hon’ble Court be pleased to allow the Petitoner herein to withdraw the the instant matter which has been filed earlier bfore this Hon’ble Court. The petitioner wishes to avail the remedy NC: 2025:KHC:12080 WP No. 3216 of 2024

under section 128A of CGST Act, 2017, in the interest of justice and equity.

3.

In view of the memo, writ petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

BS List No.: 1 Sl No.: 77

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.